#Section 153A
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1,338 articlesIncome Tax
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No Section 153A Addition Without Incriminating Search Material: ITAT Delhi
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Source-of-Source Proviso Inapplicable to AY 2011-12: ITAT Chennai Deletes ₹17 Cr Addition
Income Tax
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Section 143(2) Cannot Replace Section 148 After Post-2021 Search: ITAT Mumbai
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Section 68 Share Premium Additions Deleted on Verified Investor Evidence: ITAT Mumbai
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Third-Party Search Papers Cannot Sustain Uncorroborated Additions: ITAT Kolkata
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Flat Sale Gains Taxable as Capital Gains; Search Additions Deleted: ITAT Mumbai
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No Section 153A Addition Without Incriminating Search Material: ITAT Mumbai
Income Tax
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Section 147 Reassessment Invalid After Search Triggered Section 153A: ITAT Mumbai
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Section 147 Reassessment Invalid When Search Material Requires Section 153C: ITAT Agra
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Karnataka HC Rejects ₹10 Crore Addition Based on Uncorroborated Loose Sheet
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Section 153D Approval Cannot Be Presumed When Approval Letters Are Untraceable: ITAT Surat
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Karnataka High Court Upholds Deletion of LTCG Additions on JDA Land
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ITAT Surat Quashes Assessments Over Unproved Mandatory Section 153D Approval
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