#Section 153A
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1,339 articlesIncome Tax
Income Tax
ITAT Delhi Invalidates 153A Assessments for Lack of 153C Satisfaction
Income Tax
Income Tax
Unaccounted commission addition without corroborative evidence is not sustainable
Income Tax
Income Tax
No 143(2) Needed in Search Cases; NP Rate Recast & Loan Issue Partly Restored
Income Tax
Income Tax
Single blanket approval under Section 153D for multiple years is invalid: ITAT Delhi
Income Tax
Income Tax
Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
Income Tax
Income Tax
Assessment Order Void When Issued to Non-Existent Merged Entity: ITAT Mumbai
Income Tax
Income Tax
Property Attachment Must Be Lifted After Income Tax Appeals Finalised: Madras HC
Income Tax
Income Tax
Extrapolation cannot be done to assume income without any cogent material
Income Tax
Income Tax
Vague Penalty Notices Without Specified Limb Are Invalid in Law: ITAT Delhi
Income Tax
Income Tax
Reopening Beyond Four Years Held Invalid as Based on Stale Information: ITAT Delhi
Income Tax
Income Tax
Amount already disclosed before Settlement Commission cannot be added against u/s. 68
Income Tax
Income Tax
No property attachment to continue once ITAT order attained finality and dues were cleared
Income Tax
Income Tax
Once Tribunal deleted additions and arrears, property attachment order must be lifted
Income Tax
Income Tax
