#Section 153A
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1,339 articlesIncome Tax
Income Tax
No Parallel Assessment Orders Permissible for Same Assessment Year Under Section 153A Regime
Income Tax
Income Tax
“Common Family Cash Pool” Theory Fails: Mumbai ITAT Upholds Section 271AAA Penalty
Income Tax
Income Tax
No Section 68 Addition Where Loan Repaid Through Banking Channels & Supported by Evidence
Income Tax
Income Tax
Section 153C Valid but Addition Fails: No Incriminating Material = No Deemed Dividend
Income Tax
Income Tax
870-Day Delay Not Condoned: ITAT Refuses Relief, Calls Out Negligence & “No Sufficient Cause”
Income Tax
Income Tax
Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151
Income Tax
Income Tax
Bombay HC Quashes Section 270A Penalty Due to Absence of Under-Reported Income
Income Tax
Income Tax
Assessment Proceedings invalid Without Valid Section 143(2) Notice: ITAT Indore
Income Tax
Income Tax
Section 143(2) Notice Mandatory for Valid Section 143(3) Assessment: ITAT Indore
Income Tax
Income Tax
Agricultural Land Outside Municipal Limits Not a Capital Asset; Section 153C Proceedings Invalid Without Incriminating Material
Income Tax
Income Tax
Accepted Cash Balance Can’t Be Rejected: ITAT Deletes ₹16.55L Addition u/s 69A
Income Tax
Income Tax
ITAT Deletes Additions Due to Unreliable Third-Party Evidence in 153C Proceedings
Income Tax
Income Tax
ITAT Mumbai: Section 68 Additions Collapse – No “Source of Source” for Firms, Evidence Overrides Suspicion
Income Tax
Income Tax
