#section 132
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1,409 articlesIncome Tax
Income Tax
Notice u/s. 148 cannot be issued after expiry of four/six years: Delhi HC
Income Tax
Income Tax
Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata
Income Tax
Income Tax
Settlement commission offering immunity by accepting explanation in spirit of settlement cannot be faulted: Karnataka HC
Income Tax
Income Tax
CIT(A) Must Issue Well-Reasoned Orders with Clear Determination, Decision & Reasoning: ITAT Pune
Income Tax
Income Tax
Deemed Dividend u/s 2(22)(e) cannot be assessed by way of double deeming
Income Tax
Income Tax
Revision u/s. 263 set aside as order of AO not found to be erroneous and prejudicial to interest of revenue: ITAT Ahmedabad
Income Tax
Income Tax
Addition merely based on retracted statement without any incriminating material unsustainable: ITAT Ahmedabad
Income Tax
Income Tax
Power to assess block period of ten years doesn’t apply to search conducted before 1st April 2017: Delhi HC
Income Tax
Income Tax
Initiation of re-assessment proceedings merely based on faceless information quashed: Bombay HC
Income Tax
Income Tax
Addition based on seized diary without corroborative evidence not sustainable
Income Tax
Income Tax
Mere statement of third-party not sufficient for addition of on-money sale: ITAT Chennai
Income Tax
Income Tax
Gain on property kept for investment purpose taxable only under capital gain: Kerala HC
Income Tax
Income Tax
Budget 2024: Rationalization of Income Tax Re-assessment Provisions
Income Tax
Income Tax
