#Section 153A
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1,338 articlesIncome Tax
Income Tax
Search Assessments Quashed: ITAT Rules Section 153D Approval Invalid for Mechanical ‘Rubber Stamp’ Use
Income Tax
Income Tax
Protective Addition Backfires – ITAT Says Firm Not the Earner, Partners Already Taxed
Income Tax
Income Tax
Share of Profit from AOPs Not Taxable Again in Member’s Hands: MP HC deletes ₹65 crore addition
Income Tax
Income Tax
Section 147 Reopening Validity: When Search Information Doesn’t Require Section 153C
Income Tax
Income Tax
ITAT Sets Aside Section 271BA Penalty for Technical Delay in Filing Form 3CEB
Income Tax
Income Tax
ITAT Quashes ₹42 Cr 153A Addition: No Incriminating Material Found During Search
Income Tax
Income Tax
Purpose Test Wins Again: ITAT Treats ₹22.6 Cr Sales Tax Incentive as Capital
Income Tax
Income Tax
Time-Barred Notice, No Evidence, MAT Higher – ITAT Quashes Reopening & Wipes Out ₹25 Cr Addition
Income Tax
Income Tax
No Incriminating Material, No 153A Additions: ITAT Quashes ₹2.71 Cr
Income Tax
Income Tax
No Incriminating Material, No 153C: ITAT Quashes ₹32 Cr Share Capital Addition
Income Tax
Income Tax
Search Assessment Quashed: Why IT Act Section 153A Requires an Actual Search on the Assessee
Income Tax
Income Tax
Signed in a Day, Scrapped Forever – 153D Approval for 43 Cases Leads to Complete Collapse of Assessment
Income Tax
Income Tax
No addition u/s 69A for undisclosed Jewellery as family inheritance and household withdrawals were sufficient to explain sources
Income Tax
Income Tax
