#section 132
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1,410 articlesIncome Tax
Income Tax
Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
Income Tax
Income Tax
TDS not deductible on interest paid on loan from group entities: ITAT Mumbai
Income Tax
Income Tax
Disallowance not sustained as evidence duly established claim of expenditure: Delhi HC
Income Tax
Income Tax
Jurisdiction u/s. 153C impermissible as satisfaction of seized material belonging to assessee not fulfilled
Goods and Services Tax
Goods and Services Tax
Bail granted in issuance of fake GST invoice as accused already in custody for more than 7 months
Income Tax
Income Tax
Addition u/s. 68 set aside as no allegation of assessee’s involvement in price rigging/ increase
Income Tax
Income Tax
Section 153A requires a nexus between seized materials & income additions: Orissa HC
Income Tax
Income Tax
Addition u/s. 68 sustained as source of credit not properly explained: ITAT Surat
Income Tax
Income Tax
Bogus purchase treatment in a year doesn’t make it bogus in all years: ITAT Kolkata
Income Tax
Income Tax
Section 249(4)(b) mandates that appeal not to be admitted unless advance tax is paid: ITAT Ahmedabad
Income Tax
Income Tax
Non-assumption of jurisdiction u/s. 153C doesn’t oust recourse to section 147: Delhi HC
Income Tax
Income Tax
Additions towards penny stock based on concept of human probabilities not justified: ITAT Delhi
Income Tax
Income Tax
Appeal dismissed due to none appearance by assessee: ITAT Delhi
Income Tax
Income Tax
