#section 132
Log in to FollowEvery article filed under the “section 132” tag — analysis, news and updates.
1,566 articlesIncome Tax
Income Tax
Addition u/s 153A in amalgamated company relating to entries in books of amalgamating company prior to amalgamation unjustified
Income Tax
Income Tax
ITAT Upholds Section 69B Addition as Appellant Fails to Attend despite 20 Notices
Income Tax
Income Tax
Addition u/s. 69A unsustainable as cash found during search duly explained
Income Tax
Income Tax
Assessee cannot resort to sham transactions or colourable devices for avoiding & evading tax
Goods and Services Tax
Goods and Services Tax
Section 148A(b) provides minimum seven (7) days for filing response
Income Tax
Income Tax
Reopening of assessment based on wrong and irrelevant facts is unsustainable-in-law
Income Tax
Income Tax
ITAT Upholds Penalty for Income Concealment Despite Retracted Confession
Corporate Law
Corporate Law
Recourse to section 166A of the Code without following procedure prescribed u/s 155(2) is unsustainable
Custom Duty
Custom Duty
Enhancement of imported goods invoking rule 8 of Customs Valuation Rules without any evidence is unjustified
Income Tax
Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax
Income Tax
Order passed in case of non-existing entity is null and void
Income Tax
Income Tax
Section 271(1)(c) penalty cannot be imposed merely for incorrect income head treatment
Income Tax
Income Tax
AO’s Lack of Independent Inquiry Invalidates Unexplained Investment addition
Income Tax
Income Tax
