#section 132
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1,406 articlesIncome Tax
Income Tax
Re-adjudicate Deceased Assessee’s Foreign Income Based on Previous Year’s Residential Status: ITAT
Income Tax
Income Tax
Taxing Agricultural Income Under Section 153C: Role of Incriminating Material
Income Tax
Income Tax
Section 263 Revision Sustained as AO not examined Seized Documents
Income Tax
Income Tax
Addition u/s. 69A towards unexplained money based on unsigned unexecuted draft agreement unsustainable
Income Tax
Income Tax
Profit estimation of 10% instead of 8% adopted under presumptive taxation scheme justified
Income Tax
Income Tax
Addition u/s 69C based on dumb document is unsustainable
Income Tax
Income Tax
Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment
Income Tax
Income Tax
Change of opinion impermissible under the grab of reopening u/s 147
Goods and Services Tax
Goods and Services Tax
Notification no. 14/2022-Central Tax inserting explanation in rule 89 of CGST Rules has prospective effect
Income Tax
Income Tax
Deduction of cost of land with expenses allowable from sale consideration
Income Tax
Income Tax
Addition towards unexplained investment u/s 69 based on presumptions unsustainable
Income Tax
Income Tax
Addition towards unexplained credit not sustained as source of credit duly explained
Income Tax
Income Tax
Initiation of assessment proceedings u/s 153C in case of searched assessee is invalid
Income Tax
Income Tax
