#section 132
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1,409 articlesIncome Tax
Income Tax
Survey Statements cannot be Sole Basis for Addition: ITAT Mumbai
Income Tax
Income Tax
No addition u/s 69A for unexplained cash loan as assessee provided sufficient evidence
Income Tax
Income Tax
Budget 2025: Changes to Search & Seizure Rules Under Sections 132, 132B
Income Tax
Income Tax
Addition for Undisclosed Investments is Valid if Assessee Fails to Discharge Burden of Proof
Income Tax
Income Tax
AO who issued notice u/s. 148 of old Act is required to pass an order under new scheme
Income Tax
Income Tax
Assessments restored back to CIT(A) due to non-cooperation by assessee: ITAT Ahmedabad
Goods and Services Tax
Goods and Services Tax
Arrest in GST tax evasion matter without adequate reason to believe not justified: Bail granted
Income Tax
Income Tax
Denovo assessment directed with cost of Rs. 5000 for failure to respond to notices
Income Tax
Income Tax
No Additions in Completed Assessments u/s 153A Without Incriminating Material: ITAT Kolkata
Income Tax
Income Tax
AO must be satisfied that accommodation entries exist before proceeding u/s 148
Income Tax
Income Tax
Ground not addressed by CIT(A) cannot be taken up by ITAT: Delhi HC
Income Tax
Income Tax
Order set aside as satisfaction note was recorded without application of mind: ITAT Delhi
Income Tax
Income Tax
S.159 applies when reassessment notice was issued during lifetime of deceased assessee
Income Tax
Income Tax
