#Section 153A
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1,339 articlesIncome Tax
Income Tax
On-Money Addition u/s 69 Deleted – Third-Party Excel Data & Statements Held Insufficient
Income Tax
Income Tax
Section 68 Addition Deleted in Search Case – No Incriminating Material Dumb Documents Rejected
Income Tax
Income Tax
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
Income Tax
Income Tax
Cash Seizure Case: HC Cuts Addition to Actual Seized Amount, Rejects Inflated Estimate
Income Tax
Income Tax
ITAT Bangalore: No Disallowance U/s 36(1)(iii) When Interest-Free Funds Exceed Advances-Revenue Appeals Dismissed
Income Tax
Income Tax
Buyback Not Taxable as Property Acquisition Due to Share Extinguishment: Delhi HC
Income Tax
Income Tax
Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’
Income Tax
Income Tax
Bogus Purchase Addition Restricted to Profit Element: ITAT Grants Relief
Income Tax
Income Tax
Alleged Accommodation Entry Addition deleted Due to Loan Repayment Misclassification
Income Tax
Income Tax
Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void
Income Tax
Income Tax
No reassessment beyond 3 years without proper sanction of prescribed higher authority
Income Tax
Income Tax
ITAT Rajkot: Addition Based on ‘Dump Excel Sheet’ Deleted – No Evidence, No Tax
Income Tax
Income Tax
Third-Party Excel Sheets & Statements Without Corroboration Have No Evidentiary Value
Income Tax
Income Tax
