#Section 153A
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1,339 articlesIncome Tax
Income Tax
ITAT Kolkata – Section 263 Revision on Deemed Dividend Quashed; Loan Not Taxable in Company’s Hands
Income Tax
Income Tax
Section 153C Addition U/s 69 Deleted – Third Party Statement Loose Paper Held Insufficient
Income Tax
Income Tax
WhatsApp Chats Alone Cannot Prove ₹23 Cr On-Money; Refurbishment Proposal Accepted & Addition U/s 69 Deleted
Income Tax
Income Tax
Commission Allegation Based on Dumb Excel Sheet Rejected by ITAT Delhi
Income Tax
Income Tax
U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction
Income Tax
Income Tax
Section 153A Assessment Quashed – Mechanical Approval U/s 153D Held Invalid
Income Tax
Income Tax
Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement
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Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Issued After Six-Year Limitation
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Income Tax
Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition
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Income Tax
Section 153C Prevails Over Section 148 in Third-Party Search Cases: Rajasthan HC
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Income Tax
Omnibus Section 153D Approval = Fatal Jurisdictional Defect – Entire Group Assessments Quashed
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
