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#section 132

Every article filed under the “section 132” tag — analysis, news and updates.

1,566 articles
Income TaxAO Cannot Reopen Assessments U/s. 153A Without Incriminating Evidence: Kerala HC
Income Tax

AO Cannot Reopen Assessments U/s. 153A Without Incriminating Evidence: Kerala HC

CA Sandeep Kanoi2 years ago
Income TaxIncome Tax Addition cannot Be based Solely on unsubstantiated Loose Slips
Income Tax

Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips

CA Sandeep Kanoi2 years ago
Income TaxITAT Deletes On Money Addition as document falls short of material facts
Income Tax

ITAT Deletes On Money Addition as document falls short of material facts

CA Sandeep Kanoi2 years ago
Income TaxNo Assessment Order could be Passed in name of Non-Existent Entity after an intimation was given to AO
Income Tax

No Assessment Order could be Passed in name of Non-Existent Entity after an intimation was given to AO

RATHI2 years ago
Income TaxITAT Upheld Addition for Failure to Prove Agriculture Income Genuinity
Income Tax

ITAT Upheld Addition for Failure to Prove Agriculture Income Genuinity

CA Sandeep Kanoi2 years ago
Income TaxAssessment order quashed as section 153D approval was without application of mind
Income Tax

Assessment order quashed as section 153D approval was without application of mind

CA Sandeep Kanoi2 years ago
Income TaxIncome Tax Search & seizure cannot be a fishing expedition: Gauhati HC
Income Tax

Income Tax Search & seizure cannot be a fishing expedition: Gauhati HC

CA Sandeep Kanoi2 years ago
Income TaxIndian Women Traditionally Keep Jewelry at Maternal Home for Various Reasons: ITAT Delhi deletes addition
Income Tax

Indian Women Traditionally Keep Jewelry at Maternal Home for Various Reasons: ITAT Delhi deletes addition

CA Sandeep Kanoi2 years ago
Income TaxAllahabad HC explains Section 148A Pre-Condition for Reassessment initiation
Income Tax

Allahabad HC explains Section 148A Pre-Condition for Reassessment initiation

CA Sandeep Kanoi2 years ago
Income TaxSection 115BBE Applies When Source of Income Unexplained
Income Tax

Section 115BBE Applies When Source of Income Unexplained

CA Sandeep Kanoi2 years ago
Income TaxIdentity, Creditworthiness & Transaction Genuineness Proven: Section 68 Addition deleted
Income Tax

Identity, Creditworthiness & Transaction Genuineness Proven: Section 68 Addition deleted

CA Sandeep Kanoi2 years ago
Income TaxAdditions solely based on undated, unsigned & unrelated loose papers not justified
Income Tax

Additions solely based on undated, unsigned & unrelated loose papers not justified

CA Sandeep Kanoi2 years ago
Income TaxHC set aside Section 132(1) action due to lack of valid reason to believe
Income Tax

HC set aside Section 132(1) action due to lack of valid reason to believe

CA Sandeep Kanoi2 years ago
Income TaxNo Additions Based on Email Without Corroborative Evidence: ITAT Delhi
Income Tax

No Additions Based on Email Without Corroborative Evidence: ITAT Delhi

CA Sandeep Kanoi2 years ago