#section 132
Log in to FollowEvery article filed under the “section 132” tag — analysis, news and updates.
1,409 articlesIncome Tax

Income Tax
Assessment order passed beyond period prescribed u/s. 153 is barred by limitation
Income Tax

Income Tax
Reassessment u/s. 148 based on palpably incorrect information not sustainable: Delhi HC
Income Tax

Income Tax
Addition in Unabated Assessment Must Be Based on Seized/Incriminating Material
Income Tax

Income Tax
Seized Cash Adjustment Against Self-Assessment Tax Requires Re-Verification: Case Restored to AO
Income Tax

Income Tax
Reassessment u/s. 148 quashed as conditions u/s. 150 not fulfilled: Delhi HC
Income Tax

Income Tax
No additions can be made without incriminating material in cases of completed assessments
Income Tax

Income Tax
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Income Tax

Income Tax
Addition set aside as satisfaction note required for invoking section 153C invalid
Income Tax

Income Tax
Only Actual Income Earned from Bogus Sale & Purchase can be Taxed as Income
Goods and Services Tax

Goods and Services Tax
Non-proper Officer could not make GST Investigation, Search, Seizure and Arrest on Tax Evasion on borrowed satisfaction
Income Tax

Income Tax
Reassessment proceeding quashed as reasons for reopening doesn’t coincide with addition made
CA, CS, CMA

CA, CS, CMA
ICAI lacks authority to issue quality management standards: SG Tushar Mehta
Goods and Services Tax

Goods and Services Tax
Arrest in GST fake ITC held illegal due to discrepancies in arrest procedure
Income Tax

Income Tax
