#search and seizure
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367 articlesIncome Tax
Income Tax
Section 153C not applicable in absence of satisfaction recorded in the case of person searched that document belongs to the Assessee
Income Tax
Income Tax
Undisclosed income beyond block period cannot be taxed
Income Tax
Income Tax
Peak credit theory to be adopted for additions in respect of some unexplained credit entries in the bank statement
Income Tax
Income Tax
CBDT Clarifies Regarding Prosecution of Tax Evaders
Income Tax
Income Tax
Revenue cannot have access to data in laptops pertaining to third parties unconnected with person searched
Income Tax
Income Tax
SC on Principles for Formation of opinion for issuing warrant of authorization U/s. 132
Service Tax
Service Tax
Search & Seizure Under Service Tax
Income Tax
Income Tax
Happy Diwali with crackers of Income Tax
Income Tax
Income Tax
Penalty on Undisclosed Income unearthed during Search & Survey
Income Tax
Income Tax
In Assessment U/s. 153A/153C additions cannot be made unless they are based on any incriminating material or inquiries based on such material
Income Tax
Income Tax
Time to be excluded in computing period of limitation for completion of assessments and reassessments
Income Tax
Income Tax
Penalty on legal heir without impleading as legal heir not sustainable
Income Tax
Income Tax
Unsubstantiated material found in pen drive cannot be considered as a conclusive evidence to make additions
Income Tax
Income Tax
