#section 132
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1,406 articlesIncome Tax
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Approval accorded u/s. 153D without application of mind is unenforceable in law
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Income generated cannot be held bogus only based on modus operandi
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Order passed on non-existing entity is liable to be quashed
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Third party statement recorded u/s 132(4) not an incriminating document for addition u/s 153A
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Assessment u/s 153C beyond six assessment year is without jurisdiction
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Addition unsustainable as identity and creditworthiness of investor company duly proved
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Due to suo motu disallowance, additional disallowance on travel and foreign travel expenses unjustified
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Cost of improvement & indexation cannot be claimed without evidence to prove construction
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Addition of unexplained investment u/s 69B unsustainable as source for excess stock plausibly explained
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Interest from loan against mortgage of properties cannot be treated as rental income
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Addition u/s. 68 merely based on SMS or WhatsApp messages without corroborative evidence unsustained
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Proceedings u/s 153C invocable only when AO proves that material seized from third party belongs to assessee
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No Section 68 additions solely based on MOU found during search In Premises of Third Party
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