#section 132
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1,406 articlesIncome Tax
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Wrong Mention of Section 69 Instead of 69A Does Not Invalidate Addition: ITAT Hyderabad
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Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune
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Reassessment Under Section 147 Invalid Where Section 153C Applies: ITAT Pune
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Section 69 Addition Deleted for Lack of Cross-Examination & Corroborative Evidence: ITAT Delhi
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Section 143(3) Assessments Set Aside for Non-Compliance with Sections 148 & 148B: ITAT Delhi
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Section 69 Addition Cannot Rest Solely on Uncorroborated Third-Party Excel Sheet: ITAT Agra
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Section 12AB Registration Cannot Be Cancelled for Alleged Financial Irregularities Alone: ITAT Delhi
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Section 12A Registration Cancellation Quashed for Lack of Jurisdiction & Invalid Statutory Invocation: ITAT Delhi
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ITAT Delhi Quashes Section 12A Registration Cancellation for Lack of Jurisdiction
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Section 153C Assessments Quashed for Excluded Block Period & Lack of Incriminating Material: ITAT Delhi
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Section 153C Assessments Void for Post-April 2021 Satisfaction Note: ITAT Delhi
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Section 69 Addition Cannot Rest Solely on Uncorroborated Loose Sheets: ITAT Hyderabad
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Section 69 Addition Unsustainable When Land Transactions Were on Employer’s Behalf: ITAT Delhi
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