#section 132
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1,406 articlesIncome Tax
Income Tax
Addition based on rough notes with corroborative evidence sustained
Income Tax
Income Tax
Addition u/s 68 unsustainable as identity, creditworthiness and genuineness of transaction duly proved
Income Tax
Income Tax
Addition in absence of any incriminating material found during search is unsustainable
Income Tax
Income Tax
Addition of advances received as deemed dividend unsustainable as it is purely business transaction
Income Tax
Income Tax
Invalid section 153A notice: ITAT dismisses Assessment Order
Income Tax
Income Tax
Addition u/s 153A without jurisdiction as no incriminating material found during search
Income Tax
Income Tax
Addition of unexplained investment u/s 69 untenable as source of investment duly explained
Income Tax
Income Tax
Amount not taxable under ‘capital gain’ as there is no transfer of right, title or interest in property
Income Tax
Income Tax
Payment of self-assessment tax is an existing liability u/s 132B for adjustment of seized cash
Income Tax
Income Tax
Initiation of reassessment proceedings u/s 148 for verification of claim is unsustainable
Income Tax
Income Tax
CBDT Order: Scope of e-Appeals Scheme under Income-tax Act Specified
Income Tax
Income Tax
Section 69A not Applicable if Assessee Provides Plausible Explanation for Jewellery Source
Income Tax
Income Tax
Reassessment proceedings u/s 148 stood abated by virtue of search action u/s 132(1)
Income Tax
Income Tax
