#Section 153A
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1,339 articlesIncome Tax
Income Tax
Assessment framed on basis of mechanical approval u/s. 153D is not tenable: ITAT Patna
Income Tax
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Day of arrival to be excluded while computing period stayed in India: ITAT Delhi
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Income Tax
WhatsApp chat retrieved from third party not sufficient for addition: ITAT Ahmedabad
Income Tax
Income Tax
Search Assessments Quashed for Lack of Prior U/s 153D Approval
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Income Tax
Income Tax Appeals Dismissed Due to NCLT Moratorium Against Personal Guarantors
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Investor Funds of Company Cannot Be Taxed as Director’s Personal Unexplained Money u/s 69A
Income Tax
Income Tax
Income Tax Search Assessment Quashed as 60-Day Limitation Applied After Stay Was Vacated
Income Tax
Income Tax
Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years
Income Tax
Income Tax
Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
Income Tax
Income Tax
Reopening under Section 147 Invalid Where Search Material Triggers Section 153C
Income Tax
Income Tax
Delhi HC Quashed Reassessment Notice as Time-Barred for Crossing Ten-Year Limit
Income Tax
Income Tax
Section 153A Assessment Quashed for Lack of Incriminating Material
Income Tax
Income Tax
Section 263 Order Set Aside Where Underlying Section 153C Assessment Itself Is Time-Barred
Income Tax
Income Tax
