#section 132
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1,408 articlesIncome Tax
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Section 132(1) search authorization Warrant was qua ‘premises’ & not qua ‘assessee’
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Conditions for Section 153A Reassessment notice Issuance after 6 Years
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ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments
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HC should not scrutinize an order of ITSC as an appellate court: Bombay HC
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No Section 68 Addition If Taxpayer Proves Share Subscribers’ Genuineness & Creditworthiness
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Reassessment of completed assessment Without Incriminating Material Untenable: Delhi HC
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Transactions in Regular Books Not Incriminating Material; ITAT Deletes Addition
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Vested right of person cannot be affected by retrospective legislation: Bombay HC
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Ex-Parte Order Remanded for Denial of Proper Opportunity: Mumbai ITAT
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Sale of shares cannot be treated as bogus if material recorded proves genuineness: ITAT Mumbai
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CIT(A) Cannot disbelieve Cash Book Solely Based on General Practice
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AO cannot disallow interest expense on Mere Presumption without disproving supporting evidences
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Filing Appeal Shortly Before Section 153C Assessment deadline Unjustified: Delhi HC
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