#section 132
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1,406 articlesIncome Tax
Income Tax
Refund Granted for Seized Amount under FERA Due to Recorded Transactions in IT Returns
Income Tax
Income Tax
ITAT Abolishes Section 271AAB Penalty for Lack of Deliberate Defiance of Law
Income Tax
Income Tax
Addition based on Dumb Documents without corroborative evidence is Unsustainable
Income Tax
Income Tax
Rejection of special audit report of special auditor on flimsy ground is incorrect
Income Tax
Income Tax
Bail application rejection for non-satisfying twin conditions u/s 45 of PMLA, 2002
Goods and Services Tax
Goods and Services Tax
Person summoned u/s 69 of CGST Act, 2017 cannot invoke section 438 of Code of Criminal Procedure
Income Tax
Income Tax
Unjustified Addition of Section 68: Lack of Incriminating Material During Search
Company Law
Company Law
Deposit of Penalty would have no effect on debarment Order passed under Section 132(4)(c) of the Companies Act: NCLAT
Income Tax
Income Tax
Rejection of books of accounts merely because of lower gross profit rate is unsustainable
Income Tax
Income Tax
Penalty u/s 271AAB not leviable on income surrendered during search
Income Tax
Income Tax
Specific explanation needs to be given for Unreported Jewelry in Wealth Tax Return
Income Tax
Income Tax
Withholding of seized gold in absence of any outstanding demand is unjustified
Income Tax
Income Tax
Order passed u/s 148A(d) would remain subject to order to be ultimately passed in reassessment proceeding u/s 148
Income Tax
Income Tax
