#section 132
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1,406 articlesIncome Tax

Income Tax
Genuine Business Purchases Cannot Be Disallowed Over Contract Expiry: ITAT Delhi
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ITAT Mumbai Deletes Section 270A Penalty on Deeming Section 43CA Addition
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Appeal Restored to CIT(A) Despite Tax Paid After Filing Section 249(4)(a) Appeal: MP HC
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Section 153C Assessment Quashed for Lack of Incriminating Material: ITAT Delhi
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WhatsApp Chats & Excel Sheets Can’t Justify Taxing Gross Receipts: ITAT Mumbai
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Section 80GGC Deduction Denied for Bogus Political Donation: ITAT Ahmedabad
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ITAT Kolkata Deletes Section 68 Addition on Accepted Investment Transactions
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Search Additions Cannot Rest on Statements Alone; Corroborative Evidence Essential: Karnataka HC
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Income Tax
Section 69A Addition Deleted as Cash Withdrawals Explained Demonetisation Deposits: ITAT Mumbai
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Section 143(1) Assessment Challenge Upheld as No Interference Warranted Under Section 153C: Delhi HC
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Section 143(2) Assessment Quashed for Notice Issued by Officer Without Jurisdiction: ITAT Delhi
Goods and Services Tax

Goods and Services Tax
DGGI Cannot Launch Parallel Fake ITC Probe After State GST Investigation: Karnataka HC
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Income Tax
Section 132B Interest Allowed on Seized Cash Refund Despite No Assessment: Jharkhand HC
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Income Tax
