#section 132
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1,407 articlesIncome Tax
Income Tax
Accommodation entry of huge amount needs further enquiry hence matter remanded
Income Tax
Income Tax
Initiation of penalty proceedings u/s. 271AAB(1A) without specifying default of assessee unsustainable
Income Tax
Income Tax
Expenditure towards helper allowance disallowed in absence of any supporting documents
Goods and Services Tax
Goods and Services Tax
Bail application of accused involved in tax evasion by supplying goods without issue of invoice rejected
Corporate Law
Corporate Law
SC held no Bail to Women accused u/s 45 of PMLA
Income Tax
Income Tax
Notice u/s. 148 for AY 2013-14 not time barred as search conducted in AY 2023-24
Income Tax
Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
Income Tax
Income Tax
Notice for reopening of assessment issued on last date of limitation period is valid
Income Tax
Income Tax
Reassessment u/s 153A Requires Incriminating Material: Delhi HC
Income Tax
Income Tax
Addition U/s. 153C of Income Tax Act Invalid in Absence of Incriminating Material
Income Tax
Income Tax
Delhi HC Set Aside non-speaking Income Tax Transfer Orders
Corporate Law
Corporate Law
Arrest illegal as grounds of arrest not conveyed in writing
Income Tax
Income Tax
Commission @2% of accommodation entries is as per prevailing market rate and hence sustainable
Income Tax
Income Tax
