#Section 153A
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1,339 articlesIncome Tax
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Delhi HC Upholds Deletion of Addition Based on Uncorroborated Third-Party Search Material
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Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai
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Section 12AA Registration Cannot Be Cancelled on Mere Capitation Fee Allegations: ITAT Chennai
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Genuine Business Purchases Cannot Be Disallowed Over Contract Expiry: ITAT Delhi
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Section 148 Reassessment Notice Quashed as Time-Barred Under Section 149: ITAT Cochin
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Appeal Restored to CIT(A) Despite Tax Paid After Filing Section 249(4)(a) Appeal: MP HC
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Section 153C Assessment Quashed for Lack of Incriminating Material: ITAT Delhi
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Search Additions Cannot Rest on Statements Alone; Corroborative Evidence Essential: Karnataka HC
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Section 148 Notice Quashed for Lack of Section 151(ii) Approval: Hyderabad ITAT
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Wrong Mention of Section 69 Instead of 69A Does Not Invalidate Addition: ITAT Hyderabad
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Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune
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Section 143(3) Assessments Set Aside for Non-Compliance with Sections 148 & 148B: ITAT Delhi
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Section 54 Exemption Remanded; DVO Valuation Reconsideration Directed After Objections: ITAT Jabalpur
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