#Section 153A
Log in to FollowEvery article filed under the “Section 153A” tag — analysis, news and updates.
1,339 articlesIncome Tax
Income Tax
ITAT Quashes Section 153A Assessment as AY 2010-11 Fell Outside Ten-Year Block Period
Income Tax
Income Tax
Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material
Income Tax
Income Tax
ITAT Orders Fresh Review as On-Money Addition Was Based on Loose Sheet
Income Tax
Income Tax
ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148
Income Tax
Income Tax
Delhi ITAT: No 10-Year 153C Reopening Without ₹50 Lakh Escaped Income
Income Tax
Income Tax
Delhi ITAT: No ‘Asset’, No Reopening Beyond 3/6 Years; 148 Notices Quashed
Income Tax
Income Tax
Bangalore ITAT Bars Additions in Unabated 153A Cases Without Incriminating Material
Income Tax
Income Tax
Mere Loose Sheets, Scribblings & Excel Jottings Can’t Justify Capitation Fee Additions
Income Tax
Income Tax
Delhi ITAT Upholds Quashing of Time-Barred Section 153C Assessment Beyond 10-Year Limit
Income Tax
Income Tax
WhatsApp Chats & Estimates Alone Insufficient in Unabated Search Case: ITAT Deletes On-Money Addition
Income Tax
Income Tax
ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period
Income Tax
Income Tax
No Penalty on Routine Disallowances in 153C Cases Without Incriminating Material: Mumbai ITAT
Income Tax
Income Tax
ITAT Allows Section 80IA Deduction Because JV Was Only a Pass-Through Entity
Income Tax
Income Tax
