#section 132
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1,566 articlesIncome Tax
Income Tax
Section 68 Addition Invalid if Assessee Proves Genuineness of Unsecured Loans: ITAT Mumbai
Income Tax
Income Tax
Initiation of reassessment u/s. 147 based on search action instead of 153A/153C is untenable
Income Tax
Income Tax
Proceedings u/s. 153C cannot be triggered without formation of opinion by AO of non-searched person
Income Tax
Income Tax
Initiation of reassessment against non-existing company not sustainable
Income Tax
Income Tax
What is ITR-U Form and How to File It?
Income Tax
Income Tax
Search Incriminating Material Requires Proceedings Under Section 153C, Not 147/148
Income Tax
Income Tax
Loose sheets found during search has evidentiary value: Addition sustained
Income Tax
Income Tax
Addition Based on Statements Without Concrete Evidence Not Sustainable
Income Tax
Income Tax
Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
Income Tax
Income Tax
Reopening of assessment based on borrowed satisfaction not sustainable: Gujarat HC
Income Tax
Income Tax
Section 292C’s presumption applies only to person from whom documents seized
Goods and Services Tax
Goods and Services Tax
Grant of bail in fraudulent ITC availment case due to Trial delay and assured payment
Income Tax
Income Tax
JAO can issue Section 148 notice after Section 132 search: Gujarat HC
Income Tax
Income Tax
