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#section 132

Every article filed under the “section 132” tag — analysis, news and updates.

1,566 articles
Income TaxRecording of consolidated satisfaction note u/s. 153C for different assessment years is bad-in-law
Income Tax

Recording of consolidated satisfaction note u/s. 153C for different assessment years is bad-in-law

POONAM GANDHI2 years ago
Income TaxRecording of satisfaction note pre-requisite for initiating proceeding u/s. 153C: Madras HC
Income Tax

Recording of satisfaction note pre-requisite for initiating proceeding u/s. 153C: Madras HC

POONAM GANDHI2 years ago
Income TaxRevision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi
Income Tax

Revision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi

POONAM GANDHI2 years ago
Income TaxStatement recorded during search not incriminating document: ITAT Chandigarh
Income Tax

Statement recorded during search not incriminating document: ITAT Chandigarh

POONAM GANDHI2 years ago
Income TaxSection 143(2) notice mandatory before proceeding with assessment: Delhi HC
Income Tax

Section 143(2) notice mandatory before proceeding with assessment: Delhi HC

CA Sandeep Kanoi2 years ago
Income TaxAddition on the basis of retracted statement not sustainable
Income Tax

Addition on the basis of retracted statement not sustainable

POONAM GANDHI2 years ago
Income TaxAddition u/s. 69C without corroborative evidence liable to be deleted: ITAT Nagpur
Income Tax

Addition u/s. 69C without corroborative evidence liable to be deleted: ITAT Nagpur

POONAM GANDHI2 years ago
Income TaxAddition based on loose papers without corroborative material not Valid: ITAT Nagpur
Income Tax

Addition based on loose papers without corroborative material not Valid: ITAT Nagpur

POONAM GANDHI2 years ago
Income TaxDeveloper Eligible for Section 80-IA Deduction for Government Contracted Development Work
Income Tax

Developer Eligible for Section 80-IA Deduction for Government Contracted Development Work

POONAM GANDHI2 years ago
Corporate LawInitiation of penalty proceedings u/s. 271DA justified as delay was not unreasonable: Delhi HC
Corporate Law

Initiation of penalty proceedings u/s. 271DA justified as delay was not unreasonable: Delhi HC

POONAM GANDHI2 years ago
Income TaxAddition based on DVO Valuation exceeding Stamp Duty Value was upheld
Income Tax

Addition based on DVO Valuation exceeding Stamp Duty Value was upheld

RATHI2 years ago
Income TaxFamily Jewellery & Silver Articles Not Unexplained Assets: ITAT Jaipur
Income Tax

Family Jewellery & Silver Articles Not Unexplained Assets: ITAT Jaipur

POONAM GANDHI2 years ago
Income TaxVoluntary Addition During Hearing is not Revising of Settlement Application: Gujarat HC
Income Tax

Voluntary Addition During Hearing is not Revising of Settlement Application: Gujarat HC

POONAM GANDHI2 years ago
Income TaxInterest on Late TDS Payment Not Deductible; No Addition Without Incriminating Material: ITAT Hyderabad
Income Tax

Interest on Late TDS Payment Not Deductible; No Addition Without Incriminating Material: ITAT Hyderabad

RATHI2 years ago