#income tax search
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409 articlesIncome Tax
Income Tax
AO must record Requisite satisfaction of person searched to assume jurisdiction u/s 158BD
Income Tax
Income Tax
Assessee entitled to Interest on cash seized during search for the period after completion of Assessment
Income Tax
Income Tax
Assessment of person not searched can be carried out u/s 158BD only by issue of proper notice
Income Tax
Income Tax
Cash seized during search can be adjusted only against existing tax liability
Income Tax
Income Tax
Satisfaction that undisclosed income belongs to some person other than person searched needs to be recorded by AO
Income Tax
Income Tax
Proceeding u/s 153C based on the basis of books of firm seized from place of partner is valid
Income Tax
Income Tax
When Seized documents explains unexplained expenditure, no addition is warranted
Income Tax
Income Tax
Centralisation of cases after giving Proper Opportunity to Assessee is valid
Income Tax
Income Tax
S. 153C HC explains Meaning of the term ‘belong to’ in respect of Documents seized during search
Income Tax
Income Tax
Block Assessment – Material obtained during search showing a variation in expenditure may be considered as evidence for disallowance of expenditure
Income Tax
Income Tax
Search Assessment without JCIT’s Approval is invalid
Income Tax
Income Tax
Assets seized during search to be returned back on payment of demand raised post search assessment
Income Tax
Income Tax
Payment of Advance Tax / TDS cannot tantamount to disclosure of total income – SC
Income Tax
Income Tax
