#Section 153A
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1,339 articlesIncome Tax
Income Tax
Section 68 Addition Deleted Due to Absence of Incriminating Material in Search Assessment
Income Tax
Income Tax
Invalid Jurisdiction Under Section 153C Due to Vague Satisfaction Note for Multiple Years
Income Tax
Income Tax
Section 153A Invalid Due to Absence of Incriminating Material in Unabated Years
Income Tax
Income Tax
₹9.99 Cr Addition Deleted Due to Absence of Incriminating Material in Search Proceedings
Income Tax
Income Tax
Protective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases
Income Tax
Income Tax
No Capital Gains on JDA Amid Family Dispute; Additions Based on Statement Alone Unsustainable – ITAT Bangalore
Income Tax
Income Tax
Section 68 Addition Upheld as Credit Entry Year Determines Taxability not year of Receipt in Bank
Income Tax
Income Tax
ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
Income Tax
Income Tax
Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
Income Tax
Income Tax
Sec 263 Invalid Where PCIT Didn’t Challenge Sec 153D Approval in 153C Case
Income Tax
Income Tax
ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period
Income Tax
Income Tax
Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year
Income Tax
Income Tax
₹58.73 Cr Addition Set Aside as Search Yielded No Evidence Supporting Alleged Sham Transactions
Income Tax
Income Tax
