#section 132
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1,406 articlesIncome Tax
Income Tax
Addition u/s 69B based on incriminating material found during search action sustained
Income Tax
Income Tax
Delay Condoned for Tax Deposit Under Vivad Se Vishwas Due to External Factors
Income Tax
Income Tax
No Section 69 Addition for Cash Payment based on Seized Third-Party Ledger Alone
Income Tax
Income Tax
Notice issued u/s 153C without valid satisfaction notice is bad-in-law
Income Tax
Income Tax
Incriminating Material found during search of third party: Section 153C vs. 147
Income Tax
Income Tax
Addition without incriminating material not sustainable for assessment unabated on search date
Service Tax
Service Tax
CENVAT Credit without actual receipt of service is ineligible
Income Tax
Income Tax
Rejection of special auditor report without specifying reasons inexplicable
Income Tax
Income Tax
Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT
Income Tax
Income Tax
ITAT Deletes Addition on Marriage Gifted Jewellery
Income Tax
Income Tax
Penalty u/s 271AAB not imposable as income not falls in undisclosed income category
Income Tax
Income Tax
Reopening of assessment quashed as PCIT granted approval without adequate inquiry
Income Tax
Income Tax
Reassessment after 4 years without failure to disclose full & true material facts unsustainable
Income Tax
Income Tax
