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#section 132

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

1,566 articles
Income TaxAddition U/s. 153C of Income Tax Act Invalid in Absence of Incriminating Material
Income Tax

Addition U/s. 153C of Income Tax Act Invalid in Absence of Incriminating Material

Editor3 years ago
Income TaxDelhi HC Set Aside non-speaking Income Tax Transfer Orders 
Income Tax

Delhi HC Set Aside non-speaking Income Tax Transfer Orders 

Editor43 years ago
Corporate LawArrest illegal as grounds of arrest not conveyed in writing
Corporate Law

Arrest illegal as grounds of arrest not conveyed in writing

POONAM GANDHI3 years ago
Income TaxCommission @2% of accommodation entries is as per prevailing market rate and hence sustainable
Income Tax

Commission @2% of accommodation entries is as per prevailing market rate and hence sustainable

POONAM GANDHI3 years ago
Income TaxUnabated Assessment:  No addition in Absence of Incriminating Materials
Income Tax

Unabated Assessment: No addition in Absence of Incriminating Materials

editor33 years ago
Goods and Services TaxHC Denies Anticipatory Bail in ₹2.27 Crores Fraud via Bogus GST-Registered Firm
Goods and Services Tax

HC Denies Anticipatory Bail in ₹2.27 Crores Fraud via Bogus GST-Registered Firm

RATHI3 years ago
Income TaxNo Section 153A Addition Without Incriminating Material from Search
Income Tax

No Section 153A Addition Without Incriminating Material from Search

RATHI3 years ago
Income TaxSection : ITAT deletes reasonable Excess Jewelry Addition for Wealthy Assessee
Income Tax

Section : ITAT deletes reasonable Excess Jewelry Addition for Wealthy Assessee

POONAM GANDHI3 years ago
Income TaxWrit not entertained as alternate remedy of appeal available against order and notices issued u/s 153C
Income Tax

Writ not entertained as alternate remedy of appeal available against order and notices issued u/s 153C

POONAM GANDHI3 years ago
Income TaxDeletion of understated sale consideration by CIT(A) without dealing in fundamental aspects cannot be countenanced in law
Income Tax

Deletion of understated sale consideration by CIT(A) without dealing in fundamental aspects cannot be countenanced in law

POONAM GANDHI3 years ago
Income TaxAddition u/s 69A deleted as receipt of gifts in cash on various occasions is common in India
Income Tax

Addition u/s 69A deleted as receipt of gifts in cash on various occasions is common in India

POONAM GANDHI3 years ago
Income TaxAddition Unwarranted as Settlement Commission Accepted Surrendered Amount
Income Tax

Addition Unwarranted as Settlement Commission Accepted Surrendered Amount

POONAM GANDHI3 years ago
Income TaxNo addition on the basis of loose papers in absence of corroborative material
Income Tax

No addition on the basis of loose papers in absence of corroborative material

RATHI3 years ago
Income TaxExclusion of period taken for handing over seized material to AO effective only from 01.04.2021
Income Tax

Exclusion of period taken for handing over seized material to AO effective only from 01.04.2021

POONAM GANDHI3 years ago