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No U/s 153A Addition, But Reassessment Power Explicitly Preserved

Case Law Details

Case Name : DCIT Vs Oswal Apparels Pvt. Ltd. (ITAT Chandigarh)
Related Assessment Year : 2010-11
Courts : All ITAT ITAT Chandigarh
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Author Bio

Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka, India
Member Since: 17 Feb 2018 | Total Posts: 4088
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

My Published Posts

Recorded Sales Cannot Be Taxed Again U/s 68; Additions Based Only on Third-Party Statement Deleted On-Money Addition for Flat Purchase Deleted; Builder’s General Statement Alone Not Enough Bogus Purchase Cases: Only Profit Element Taxable; 4% GP Addition Upheld Assessment on Amalgamated Company Held Void for Lack of Jurisdiction Penalty for Non-Compliance Deleted as Venial Breach Where Assessments Accepted Returned Income View More Published Posts

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