#section 132
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1,406 articlesIncome Tax
Income Tax
Penalty u/s. 271(1)(b) not leviable as non-compliance was due to bonafide reasons
Income Tax
Income Tax
Addition merely based on statement without confronting incriminating material has no evidentiary value
Income Tax
Income Tax
Prosecution in absence of willful admits to evade any tax, penalty or interest is unsustainable
Income Tax
Income Tax
Amendment to section 153C also applies to Section 132 searches conducted before 01.06.2015: SC
Income Tax
Income Tax
HC quashes Search Assessment based on unauthorized search
Income Tax
Income Tax
One appeal cannot be filed against two reassessment orders for same assessment year-
Income Tax
Income Tax
Income from sale of developed flat under Joint Development Agreement taxable as capital gain
Income Tax
Income Tax
Tax authorities must follow proper procedures for handling & preserving electronic data
Income Tax
Income Tax
Cancellation of registration of charitable trust with retrospective effect is invalid
Income Tax
Income Tax
Exclusion of 15 day period for issuance of section 148 notice in Search cases
Income Tax
Income Tax
Assistance to authorised officer during Income Tax search & seizure
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Income Tax
Percentage Completion Method for Undisclosed Cash Receipts!
Income Tax
Income Tax
Section 153A proceedings invalid in absence of valid search warrant
Income Tax
Income Tax
