#section 132
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1,566 articlesIncome Tax

Income Tax
No penalty under Section 271(1)(c) if income declared during search & seizure
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Capital gain cannot be treated as bogus merely on warning letter of SEBI without any incriminating material
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Addition u/s. 69C unwarranted as unaccounted expenditures met out of unaccounted receipts
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ITAT Nagpur Upholds Section 153C proceedings & Section 69A income additions
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No retrospective cancellation of Section 12A registration of Trust: ITAT Pune
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Approval accorded u/s. 153D in mechanical manner is unsustainable: Delhi HC
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Department Cannot Selectively Rely on Seized Documents: ITAT Pune
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Penalty u/s. 271AAA(1) for undisclosed income admitted during search set aside as tax paid with interest
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Addition set aside as relation between documents seized from third party & assessee not established
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Notice issued u/s. 148 quashed as resolution plan under IBC already approved
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Order of Settlement Commission choosing one of two possible views cannot be interfered
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Section 148 Notice Procedure Must Be Completed Within Section 149 Timeframe: Delhi HC
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ITAT Chennai Sets Aside addition for Unaccounted Jewellery per CBDT Instruction
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Income Tax
