#Section 153A
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1,339 articlesIncome Tax
Income Tax
Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed
Income Tax
Income Tax
PCIT Cannot Revise U/s 153C Order Without First Upsetting U/s 153D Approval
Income Tax
Income Tax
Ex Parte Section 153C Fails for Lack of Hearing: ITAT Delhi Orders De Novo Review
Income Tax
Income Tax
Time-Barred Section 153C Assessment Struck Down for Non-Searched Person
Income Tax
Income Tax
Escaped Income Above Rs. 50 Lakh Justifies Ten-Year Reassessment: Rajasthan HC
Income Tax
Income Tax
Settlement applications held valid as Finance Act not in force before March 2021
Income Tax
Income Tax
Search Return Can Reduce Income; U/s 69A Fails & CSR Eligible U/s 80G
Income Tax
Income Tax
Common Section 153D approval makes all search assessments void ab initio
Income Tax
Income Tax
Consortium Members Not Individually Liable: ITAT Clarifies AOP Taxation
Income Tax
Income Tax
Rajasthan HC: Reassessment Quashed as Section 148 Notice Issued by JAO
Income Tax
Income Tax
Penalty Deleted as Foreign Asset Disclosure Defect Cured in Section 153A return Before Notice
Income Tax
Income Tax
Section 148 Notice Quashed for Breach of Faceless Reassessment Requirement
Income Tax
Income Tax
Foreign Bank Deposits & Credit Card Expenses Not Taxable for NRI: ITAT Chennai
Income Tax
Income Tax
