#section 132
Log in to FollowEvery article filed under the “section 132” tag — analysis, news and updates.
1,410 articlesIncome Tax
Income Tax
No Section 271AAB Penalty as AO failed to link disclosed income with material found during search
Income Tax
Income Tax
ITAT Quashes Section 115BBE as Income was from Advertising Business Only
Income Tax
Income Tax
Exemption u/s. 10(38) disallowed as sale of share was an affair to convert unaccounted money: ITAT Ahmedabad
Income Tax
Income Tax
Interest u/s. 234B leviable as cash seized cannot be adjusted against tax liability as advance tax
Income Tax
Income Tax
AO cannot treat section 153D as pari-materia to section 148 mechanism: ITAT Cochin
Income Tax
Income Tax
AO failed to examine cash deposit during demonetisation as per CBDT instructions hence matter remanded
Income Tax
Income Tax
No addition u/s 69A as sale consideration was not received by assessee in relevant year
Income Tax
Income Tax
No tax on amount received as ‘On-Money’ from sale of Flats u/s 68
Income Tax
Income Tax
Authority can centralize assessment at one place if there are sufficient reasons
Income Tax
Income Tax
Addition not sustained in absence of incriminating material during search: ITAT Pune
Income Tax
Income Tax
Proceedings u/s. 153C should be initiated based on material found at premises of another company
Income Tax
Income Tax
Amendments In Income Tax Act 1961 through Finance Act, 2024
Income Tax
Income Tax
Addition u/s 68 was deleted as no incriminating material found during search for Unabated AY
Income Tax
Income Tax
