#Section 153A
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1,339 articlesIncome Tax
Income Tax
Section 153A Mandated When Assessee’s Premises Are Searched
Income Tax
Income Tax
Section 153A Has Limits: No Seized Material, No Fresh Additions
Income Tax
Income Tax
Section 153C Addition Quashed for No Incriminating Material Found
Income Tax
Income Tax
No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
Income Tax
Income Tax
Income from Accommodation Entries Restricted to 8% on Estimation Basis
Income Tax
Income Tax
No Section 153A Addition if no Incriminating Material Found in Search: Bombay HC
Income Tax
Income Tax
Search Assessment Limited as Bank Valuation Found Insufficient Evidence
Income Tax
Income Tax
Special vs General: Time Limit Conflict between Section 144C(13) and Section 153 of Income Tax Act, 1961
Income Tax
Income Tax
Section 153A cannot apply to years without incriminating material: Bombay HC
Income Tax
Income Tax
Section 153C cannot be applied or invoked against searched person: Karnataka HC
Income Tax
Income Tax
Section 153A Assessment Restored Because Appeal Was Decided Ex Parte
Income Tax
Income Tax
Rs. 4.55 Crore Addition Invalid as Bogus Purchases Were Recorded in Books: ITAT Delhi
Income Tax
Income Tax
Diary Entries Alone Insufficient to Trigger Section 153C Proceedings
Income Tax
Income Tax
