#section 132
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1,566 articlesIncome Tax
Income Tax
Jaipur ITAT Deletes Section 69A Addition on Uncorroborated Third-Party Material
Income Tax
Income Tax
Karnataka HC Holds Section 153C Mandatory for Search-Based Material in Regular Assessment
Income Tax
Income Tax
Bombay HC Quashes Section 148 Notice Based on Search Material, Holds Section 153C Applicable
Income Tax
Income Tax
Documented Purchases Cannot Be Bogus Merely for Subsequent GST Cancellation: ITAT Delhi
Income Tax
Income Tax
Search Clock Starts on Seized Material Receipt; AYs 2011-12 & 2012-13 Outside Section 153C
Income Tax
Income Tax
Section 153C Assessment Quashed: Ledger Must “Bear” on Assessee’s Income
Income Tax
Income Tax
ITAT Mumbai Deletes Deemed Rent on Unsold Flats Held as Stock-in-Trade
Income Tax
Income Tax
ITAT Mumbai Deletes Section 69A Addition Based on Uncorroborated WhatsApp Chat Evidence
Income Tax
Income Tax
ITAT Ahmedabad Deletes On-Money Addition Based Solely on Third-Party WhatsApp Chat
Income Tax
Income Tax
Survey Surrender Is Not Concealment in the Return: Penalty of ₹1.18 Crore u/s 271(1)(c) Deleted
Income Tax
Income Tax
Bangalore ITAT: AY 2016-17 Material Cannot Travel Backwards u/s 153C; Liquor Profit Cut to 5.5%
Income Tax
Income Tax
ITAT Jaipur Quashes Section 271AAB Penalty for Defective Show Cause Notices
Income Tax
Income Tax
ITAT Jaipur Deletes Section 271AAB Penalty on Undisclosed Income Findings
Income Tax
Income Tax
