#Section 153A
Log in to FollowEvery article filed under the “Section 153A” tag — analysis, news and updates.
1,339 articlesIncome Tax
Income Tax
No Addition in Unabated Search Year Without Seized Evidence: ITAT Kolkata
Income Tax
Income Tax
Section 54F Deduction Allowed Despite Builder’s Delay in Possession: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Quashed Section 153C Assessment for Failing ₹50 Lakh Threshold
Income Tax
Income Tax
Section 153A Invalid Where No Incriminating Material Found in Search: ITAT Delhi
Income Tax
Income Tax
Addition Deleted for Wrist Watches Due to invocation of Section 69 Instead of 69A
Income Tax
Income Tax
ITAT Mumbai Upholds Composite Satisfaction u/s 153C; Sustains Partial 69C Addition in Land Deal
Income Tax
Income Tax
Rental Income Taxed as House Property Due to Main Business Object
Income Tax
Income Tax
Reassessment Quashed for Using Wrong Provision Instead of Search Route
Income Tax
Income Tax
263 Revision Invalid: Protective Assessment Permissible When Substantive Addition Already Done
Income Tax
Income Tax
Section 153C Proceedings Quashed as Time-Barred & Below ₹50 Lakh Threshold: ITAT Delhi
Income Tax
Income Tax
Section 153C Assessments Beyond Six-Year Block Invalid: ITAT Delhi
Income Tax
Income Tax
ITAT Chandigarh Quashes Search Assessment for Non-Compliance with New Reassessment Regime
Income Tax
Income Tax
Escapement Below ₹50 Lakh: ITAT Ahmedabad Holds Reopening Beyond 3 Years Invalid
Income Tax
Income Tax
