#Section 153A
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1,338 articlesIncome Tax
Income Tax
No Share Capital Additions in Absence of Incriminating Material: ITAT Raipur
Income Tax
Income Tax
Action u/s. 147 not justified when material found during search of another person is sole basis for reopening
Income Tax
Income Tax
Kerala HC Allows Belated Settlement Application Under 245C Due to COVID Extension
Income Tax
Income Tax
Penalty u/s. 270A(9)(a) cannot be sustained as specific instance of misreporting not stated
Income Tax
Income Tax
No Criminal Case Based on Unverified Swiss Account Docs from Foreign Govt
Income Tax
Income Tax
Section 271(1)(c) Penalty Invalid Without Specific Grounds in SCN: Calcutta HC
Income Tax
Income Tax
Non-participation in appellate proceeding due to judicial custody is genuine reason
Income Tax
Income Tax
Addition based on statement set aside as opportunity to cross-examine deponent not granted
Income Tax
Income Tax
ITAT upholds telescoping of expenses to avoid double addition of unaccounted cash
Income Tax
Income Tax
Only Profit on Unaccounted Sales Taxable; 12% NPR Upheld: ITAT Ahmedabad
Income Tax
Income Tax
LTCG addition in hands of firm set aside as property belonged to partner & not firm
Income Tax
Income Tax
Profit embedded in unaccounted cash or on-money receipts taxable: ITAT Ahmedabad
Income Tax
Income Tax
Revision u/s. 263 quashed as plausible view taken by AO in allowing claim of interest u/s. 24b
Income Tax
Income Tax
