#section 132
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1,566 articlesIncome Tax
Income Tax
Section 127 of IT Act can be invoked for public interest, administrative convenience and meaningful assessment
Income Tax
Income Tax
Mere name in panchnama cannot be treated as authorisation to conduct search
Income Tax
Income Tax
Income Tax Act Section 132(8-A): Bank Account Freezing Expires in 60 Days
Income Tax
Income Tax
ITAT Deletes Addition After Taxpayer Explains Capital Enhancement Source
Income Tax
Income Tax
Section 132(1) search authorization Warrant was qua ‘premises’ & not qua ‘assessee’
Income Tax
Income Tax
Conditions for Section 153A Reassessment notice Issuance after 6 Years
Income Tax
Income Tax
ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments
Income Tax
Income Tax
HC should not scrutinize an order of ITSC as an appellate court: Bombay HC
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Income Tax
No Section 68 Addition If Taxpayer Proves Share Subscribers’ Genuineness & Creditworthiness
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Income Tax
Reassessment of completed assessment Without Incriminating Material Untenable: Delhi HC
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Income Tax
Transactions in Regular Books Not Incriminating Material; ITAT Deletes Addition
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Income Tax
Vested right of person cannot be affected by retrospective legislation: Bombay HC
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Income Tax
Ex-Parte Order Remanded for Denial of Proper Opportunity: Mumbai ITAT
Income Tax
Income Tax
