#section 132
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1,406 articlesIncome Tax
Income Tax
ITAT Upholds Penalty for Income Concealment Despite Retracted Confession
Corporate Law
Corporate Law
Recourse to section 166A of the Code without following procedure prescribed u/s 155(2) is unsustainable
Custom Duty
Custom Duty
Enhancement of imported goods invoking rule 8 of Customs Valuation Rules without any evidence is unjustified
Income Tax
Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax
Income Tax
Order passed in case of non-existing entity is null and void
Income Tax
Income Tax
Section 271(1)(c) penalty cannot be imposed merely for incorrect income head treatment
Income Tax
Income Tax
AO’s Lack of Independent Inquiry Invalidates Unexplained Investment addition
Income Tax
Income Tax
Order framed u/s 153C without incriminating material found during search is unsustainable
Income Tax
Income Tax
Addition u/s 69A unjustified as evidences explaining nature & source of cash deposits filed
Income Tax
Income Tax
Addition u/s. 69C unsustainable as nature of expenditure & source explained
Income Tax
Income Tax
Undisclosed Income Taxed in Flagship Company Not Taxable in Assessee Companies
Income Tax
Income Tax
Transfer of agricultural land used for agricultural operations not liable to tax
Income Tax
Income Tax
AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material
Income Tax
Income Tax
