#Section 153A
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1,339 articlesIncome Tax
Income Tax
Bogus Sub-Contractor Additions Deleted; 132(4) Statements Insufficient
Income Tax
Income Tax
Group ITSC Findings Cannot Be Applied, U/s 153A, Subsidiary Protected
Income Tax
Income Tax
Section 153A Assessment Based Solely on Documents Seized from Third Party Invalid: ITAT Delhi
Income Tax
Income Tax
Documented LTCG on Listed Shares Not ‘Undisclosed Income’ for 271AAB Penalty
Income Tax
Income Tax
Section 271AAB Penalty Not Leviable on Fully Recorded, Documented LTCG
Income Tax
Income Tax
Invalid 153C Satisfaction Note – No Nexus Between Seized Diary & Assessee; Addition Deleted
Income Tax
Income Tax
Mechanical 153D Approval & No Incriminating Material – Delhi ITAT Quashes Entire 153A Assessments
Income Tax
Income Tax
Mechanical 153D Approval Vitiates Entire 153A Block – Delhi ITAT
Income Tax
Income Tax
VAT input credit shown only in the balance sheet cannot be taxed as income: ITAT Mumbai
Income Tax
Income Tax
Section 271AAB Penalty Not Automatic Without Incriminating Material: ITAT Indore
Income Tax
Income Tax
Consolidated Satisfaction Note Invalidates Search Assessment; 153C Proceedings Quashed
Income Tax
Income Tax
ITAT Upholds ₹80.42 Lakh Cash Addition; 17 Contributors Story Rejected as Improbable
Income Tax
Income Tax
HC Deletes ₹10 Cr Addition: “Bogus” Loan Claims Rejected Due to Lack of Incriminating Material
Income Tax
Income Tax
