#section 132
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1,410 articlesIncome Tax
Income Tax
Writ dismissed as alternative remedy u/s. 16 of Black Money Act available: Delhi HC
Income Tax
Income Tax
Assessment u/s. 143(3) based on material searched at third party untenable in law: ITAT Delhi
Income Tax
Income Tax
No Reassessment Without Concrete Evidence on Loan Sources
Income Tax
Income Tax
Income from AOP/BOI Included in Taxable Income; Post-Tax Share Not Subject to Re-Taxation
Income Tax
Income Tax
Amendment to Section 153C by Finance Act, 2015 Applies to Searches Conducted Before Its Enactment
Income Tax
Income Tax
ITAT Jaipur upheld exemption of gains arising from sale of agricultural land
Income Tax
Income Tax
Addition u/s. 69 based on excel sheet seized from third party without independent enquiry untenable
Income Tax
Income Tax
Re-assessment u/s. 149 r.w.s 153C beyond period of ten years untenable: Delhi HC
Income Tax
Income Tax
Transfer of shares by one set of shareholders to another doesn’t give rise to any taxable event in hands of company
Income Tax
Income Tax
No addition u/s 68 as unexplained cash credits as there was lack of incriminating evidence
Goods and Services Tax
Goods and Services Tax
Jharkhand HC Grants Bail in ₹54 Crore Fake ITC GST Case Due to Lack of Evidence
Income Tax
Income Tax
No section 271AAA penalty as additions were purely on estimate basis
Income Tax
Income Tax
Addition merely on the basis of statement without corroborating material unsustainable: ITAT Delhi
Income Tax
Income Tax
