#section 132
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1,407 articlesIncome Tax

Income Tax
Substitution of sale consideration or investment cost by FMV outside purview of sec. 50C and 56(l)(vi)/(vii) prohibited
Goods and Services Tax

Goods and Services Tax
Anticipatory Bail can be granted to accused who acted on instructions of main accused
Income Tax

Income Tax
Discrepancies in KYC docs don’t constitute incriminating material: ITAT Mumbai
Goods and Services Tax

Goods and Services Tax
Bail granted when accused willing to deposit certain amount with GST Authorities
Income Tax

Income Tax
One Section 153C satisfaction note Sufficient if AO for Both Searched & Other Person is Same
Income Tax

Income Tax
Overview of Section 132: Search and Seizure under Income Tax Act
Corporate Law

Corporate Law
Delhi HC stays NFRA Proceedings on alleged Section 80JJA Report Misconduct by CA
Income Tax

Income Tax
Erroneous Claim without Mens Rea Not Grounds for Section 276 Proceedings under Income Tax
Income Tax

Income Tax
ITAT Mumbai quashes Reassessment Due to Lack of Mind Application
Income Tax

Income Tax
Denial of exemption based on documents seized from employees without any corroborative material unsustainable
Income Tax

Income Tax
Reopening Completed Assessment Requires Incriminating Material under IT Act Section 132
Income Tax

Income Tax
Mere Absence of Bills for Wrist Watches Not Grounds for Section 69A Addition
Goods and Services Tax

Goods and Services Tax
HC Quashes Criminal Proceedings for Non-Compliance with GST Summons (Section 70)
Income Tax

Income Tax
