#section 132
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1,406 articlesIncome Tax
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Budget 2017: AO need not disclose Reason to believe to conduct a search
Income Tax
Income Tax
Statement cannot be sole basis for addition in block assessment
Income Tax
Income Tax
Statement U/s. 132(4) without any supporting material does not have any evidentiary value
Income Tax
Income Tax
Penalty u/s 271(1)(c) in search assessment is tenable only if some incriminating material found during search
Income Tax
Income Tax
Seizure of blank cheques during search can’t be treated as an unexplained investments in absence of Additional Evidence
Income Tax
Income Tax
Revenue cannot have access to data in laptops pertaining to third parties unconnected with person searched
Income Tax
Income Tax
Statement recorded u/s 133A during survey, cannot be taken as evidence to make addition to income
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Income Tax
SC on Principles for Formation of opinion for issuing warrant of authorization U/s. 132
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Income Tax
Penalty u/s 271(1)(c) should not be levied on the amount which was voluntarily surrendered by the assessee during survey
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Income Tax
Cash seized during search cannot be adjusted against advance-tax liability
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Income Tax
No addition in respect of concluded assessments unless some incriminating material was found during search
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Income Tax
Penalty on Undisclosed Income unearthed during Search & Survey
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Income Tax
Deduction U/s. 80-IB(10) available on additional income offered u/s 132(4) in return filed u/s 153A
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Income Tax
