#section 132
Log in to FollowEvery article filed under the “section 132” tag — analysis, news and updates.
1,409 articlesIncome Tax
Income Tax
Date of receipt of seized documents relevant for reckoning block period of six AYs u/s. 153C: ITAT Delhi
Income Tax
Income Tax
Budget 2024: Block Assessment provisions for Section 132 & 132A Searches
Income Tax
Income Tax
Order based on mechanical approval u/s 153D unsustainable: ITAT Delhi
Income Tax
Income Tax
Without incriminating material, additions cannot be made to completed/unabated assessments
Income Tax
Income Tax
Tax Effect Appeals Below Monetary Limit: Kerala HC Dismisses Dept’s Appeal
Income Tax
Income Tax
ITAT Allows Interest on Borrowed Funds in Capital Gains Calculation
Income Tax
Income Tax
No Incriminating Evidence, No Addition: Delhi High Court’s Ruling
Income Tax
Income Tax
Section 153A: No Additions Without Incriminating Material for Completed Assessments
Income Tax
Income Tax
ITAT Can Holistically Evaluate Disclosures and Make Additions to Taxpayers’ Declared Income
Income Tax
Income Tax
Section 54 deduction allowable on Cash Transaction of Residential Property Sale & Purchase
Income Tax
Income Tax
Insight Portal Data Valid for Reopening Tax Assessments: Rajasthan HC
Income Tax
Income Tax
AO Cannot Reopen Assessments U/s. 153A Without Incriminating Evidence: Kerala HC
Income Tax
Income Tax
Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips
Income Tax
Income Tax
