#section 132
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1,406 articlesIncome Tax
Income Tax
Interest payment on cash loan covered u/s 69C as unexplained expenditure
Income Tax
Income Tax
No U/s. 153A Assessment Without Incriminating Material: Patna High Court
Income Tax
Income Tax
Cash Payment exceeding prescribed limit towards purchase of land disallowed as per section 40A(3)
Income Tax
Income Tax
Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
Income Tax
Income Tax
Reopening of assessment u/s 147 based on information received by AO justified
Income Tax
Income Tax
Mere Non-Appearance of Supplier Doesn’t Invalidate Transaction: ITAT Delhi
Income Tax
Income Tax
Existence of business exigency needs to be proved for payments in cash to avoid addition u/s 40A(3)
Income Tax
Income Tax
Addition u/s 68 merely based on suspicion unsustainable
Income Tax
Income Tax
Gold Jewellery Within CBDT Circular Limit Not Deemed Unexplained: ITAT
Income Tax
Income Tax
Interest paid on housing loan not allowable as cost of acquisition
Income Tax
Income Tax
Share Premium not taxable in the hands of investee if Investor already taxed for it
Income Tax
Income Tax
Undisclosed overseas bank account matter remanded back as consent waiver form signed
Income Tax
Income Tax
Addition based on statements alone without any other corroborative evidence unsustainable
Income Tax
Income Tax
