#Section 153A
Log in to FollowEvery article filed under the “Section 153A” tag — analysis, news and updates.
1,339 articlesIncome Tax
Income Tax
Income Tax Penalty Revision Barred After Amnesty Grant for Finality of Disputes: Rajasthan HC
Income Tax
Income Tax
Accommodation Entries Taxable Only on Commission, Not Gross Credits
Income Tax
Income Tax
₹4 Crore Addition Deleted Because Jurisdiction Collapsed Under Section 153C
Income Tax
Income Tax
Settlement Commission not empowered to change head of income
Income Tax
Income Tax
No Incriminating Material, Section 263 Cannot Override 153A Order
Income Tax
Income Tax
Disallowance of interest upheld as documentary evidence proving availment of housing loan not provided
Income Tax
Income Tax
153A Addition Deleted for Lack of Incriminating Material
Income Tax
Income Tax
Cash Addition Quashed for Wrong Section: 153C, Not 153A, Applicable
Income Tax
Income Tax
Reassessment Quashed for Breach of Proviso to Section 147
Income Tax
Income Tax
Section 68 Additions Fail After Remand Verification Confirms Loans
Income Tax
Income Tax
Section 263 Fails Where 153C Assessment Has Valid 153D Approval
Income Tax
Income Tax
Abated Assessment Year Lets AO Re-Examine Entire Return
Income Tax
Income Tax
Mechanical U/s 153D Approval Voids Entire Search Assessment
Income Tax
Income Tax
