#Section 153A
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1,339 articlesIncome Tax
Income Tax
ITAT Deletes ₹6 Cr Addition as Share Sale Transactions Were Through Banking Channels
Income Tax
Income Tax
Consolidated Satisfaction Note for Multiple Years Held Invalid – ITAT Quashes Entire U/s 153C Assessments
Income Tax
Income Tax
Assessment Quashed for Wrong Section – ITAT Holds AY Falling Within U/s 153C Block Cannot Be Assessed U/s 143(3)
Income Tax
Income Tax
Section 153C Assessment Invalid as AO Failed to Record Proper Satisfaction: ITAT Delhi
Income Tax
Income Tax
Loans via Banking Channels not Bogus Merely on ‘Shell Company’ Allegation
Income Tax
Income Tax
ITAT Quashes ₹287 Crore Addition- Third Party Excel Sheets Alone Not Enough
Income Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
Hyderabad ITAT Quashes AY 2015-16 Reopening – Notice u/s 148 Issued After 6 Years Held Time-Barred Despite ₹50 Lakh Escape Claim
Income Tax
Income Tax
AO Cannot Apply Post-2018 “Look-Through” Valuation Retrospectively – ITAT Deletes Massive Section 56 Additions
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Income Tax
No Incriminating Material, No 153A Addition: ITAT Bangalore Deletes Massive Additions in JDA Search Case
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ITAT Delhi Deletes Section 69A Addition as Sales Were Recorded in Books
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No Section 271D Penalty Without Recorded Satisfaction: Telangana HC
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Income Tax
SEZ Lease Rentals Are Business Income, Not House Property: ITAT Mumbai
Income Tax
Income Tax
