#section 132
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1,566 articlesIncome Tax

Income Tax
Order set aside as satisfaction note was recorded without application of mind: ITAT Delhi
Income Tax

Income Tax
S.159 applies when reassessment notice was issued during lifetime of deceased assessee
Income Tax

Income Tax
Authorities cannot retain seized cash after expiry of period for framing assessment u/s. 153A
Income Tax

Income Tax
Assessment order passed beyond period prescribed u/s. 153 is barred by limitation
Income Tax

Income Tax
Reassessment u/s. 148 based on palpably incorrect information not sustainable: Delhi HC
Income Tax

Income Tax
Addition in Unabated Assessment Must Be Based on Seized/Incriminating Material
Income Tax

Income Tax
Seized Cash Adjustment Against Self-Assessment Tax Requires Re-Verification: Case Restored to AO
Income Tax

Income Tax
Reassessment u/s. 148 quashed as conditions u/s. 150 not fulfilled: Delhi HC
Income Tax

Income Tax
No additions can be made without incriminating material in cases of completed assessments
Income Tax

Income Tax
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Income Tax

Income Tax
Addition set aside as satisfaction note required for invoking section 153C invalid
Income Tax

Income Tax
Only Actual Income Earned from Bogus Sale & Purchase can be Taxed as Income
Goods and Services Tax

Goods and Services Tax
Non-proper Officer could not make GST Investigation, Search, Seizure and Arrest on Tax Evasion on borrowed satisfaction
Income Tax

Income Tax
