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#section 132

Every article filed under the “section 132” tag — analysis, news and updates.

1,406 articles
Income TaxProceedings u/s 153C untenable as material seized during third party search not proved as belonging to assessee
Income Tax

Proceedings u/s 153C untenable as material seized during third party search not proved as belonging to assessee

POONAM GANDHI4 years ago
Income TaxNo Section 271AAB Penalty if Search Proceedings were not initiated on assessee
Income Tax

No Section 271AAB Penalty if Search Proceedings were not initiated on assessee

Editor44 years ago
Income TaxHC grants Custody of Undisclosed Looted Property To I-T Dept From Police
Income Tax

HC grants Custody of Undisclosed Looted Property To I-T Dept From Police

Editor64 years ago
Income TaxSet off of loss or unabsorbed depreciation not allowed against undisclosed income
Income Tax

Set off of loss or unabsorbed depreciation not allowed against undisclosed income

Editor45 years ago
Income Taxjurisdictional facts should be established by Dept to justify a search authorization
Income Tax

jurisdictional facts should be established by Dept to justify a search authorization

Editor65 years ago
Income TaxHC held seizure of items duly disclosed & substantiated with documents as illegal
Income Tax

HC held seizure of items duly disclosed & substantiated with documents as illegal

Siddharth Ranka5 years ago
Income TaxIncome Tax Search & Seizure: Importance of Statement u/s 132(4) of Income Tax Act’1961, Retraction thereof.
Income Tax

Income Tax Search & Seizure: Importance of Statement u/s 132(4) of Income Tax Act’1961, Retraction thereof.

CA Mohit Gupta5 years ago
Income TaxNew Procedure for Income escaping & search assessments
Income Tax

New Procedure for Income escaping & search assessments

Editor6 years ago
Income TaxIssue of section 131(1A) notice after conclusion of Income Tax Search & Seizure
Income Tax

Issue of section 131(1A) notice after conclusion of Income Tax Search & Seizure

CA Mohit Gupta6 years ago
Income TaxCan Income Tax survey be converted into Search & Seizure
Income Tax

Can Income Tax survey be converted into Search & Seizure

CA Mohit Gupta6 years ago
Income TaxOnus on Revenue to prove Assessee Paid Donation to College in Cash
Income Tax

Onus on Revenue to prove Assessee Paid Donation to College in Cash

TG Team6 years ago
Income TaxValidity of Statement on Oath
Income Tax

Validity of Statement on Oath

Editor46 years ago
Income TaxNo Addition against Individual family Member, for Gold/ Silver Belonging to Entire Family
Income Tax

No Addition against Individual family Member, for Gold/ Silver Belonging to Entire Family

TG Team6 years ago
Income TaxAnalysis of Issues In Income Tax Search & Seizure Operations
Income Tax

Analysis of Issues In Income Tax Search & Seizure Operations

parag gupta6 years ago