#section 132
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1,566 articlesIncome Tax
Income Tax
Third-Party Statement Alone Insufficient for ₹4 Cr Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
Pending SLP Does Not Dilute Binding Delhi HC Ruling on Section 153C Limitation: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai Restricts Section 271AAB Penalty on Unreconciled Jewellery to 10%
Income Tax
Income Tax
Profit Below ₹50 Lakh Bars Reopening Beyond 3 Years: ITAT Delhi
Income Tax
Income Tax
Wrong Approval Quashes Reassessment & Section 270A Penalty: Hyderabad ITAT
Income Tax
Income Tax
Section 153C Time Limit Runs From Material Receipt: ITAT Delhi
Income Tax
Income Tax
ITAT Deletion of Section 68 Additions Upheld for Unabated AY Without Incriminating Material
Income Tax
Income Tax
Section 153C Applies Where Search Warrant Names Another Person: Karnataka HC
Income Tax
Income Tax
Search is Person-Specific: Karnataka HC Upholds Section 153C Proceedings
Income Tax
Income Tax
5% Profit Rate Upheld on Unaccounted Helmet Sales; Revenue Appeal Dismissed
Income Tax
Income Tax
Assessment Quashed for Ignoring Section 147/148 After Search
Income Tax
Income Tax
Section 153C: Binding Delhi HC Precedent Trumps ITAT’s Contrary View
Income Tax
Income Tax
ITAT Deletes Section 270A Penalty for Failure to Specify Misreporting Limb
Corporate Law
Corporate Law
