#Section 153A
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1,338 articlesIncome Tax
Income Tax
Assessment u/s. 153A quashed as based on common approval u/s. 153D
Income Tax
Income Tax
Treatment of income due to mere presence of blank cheque without any other evidence not tenable
Income Tax
Income Tax
Dumb Diaries Can’t Kill Charity- ITAT Says No Tax Without Proof, No Denial of Section 11
Income Tax
Income Tax
Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits
Income Tax
Income Tax
Search Assessment Additions Deleted: ITAT Voids High-Pitched Estimates Without Evidence Reason
Income Tax
Income Tax
PF/ESI Due Date Relief: ITAT Remands Verification of Employee Contribution Linked to Actual Salary Payment
Income Tax
Income Tax
Search Assessments u/s 153A was quashed as mechanical and composite approval u/s 153D amounted to non-compliance
Income Tax
Income Tax
Unabated Assessment Protection: ITAT Deletes ₹6.70 Cr Share Addition; Third-Party Statement is Not Incriminating Material
Income Tax
Income Tax
Enhancement by CIT(A) without giving notice u/s. 251 is vitiated in law
Income Tax
Income Tax
ITAT Upholds Deletion of Bogus F&O Loss Additions; Post-Search Reports Cannot Justify 153A
Income Tax
Income Tax
Cash found during search verifiable from audited books cannot be added u/s. 69A as unexplained money
Income Tax
Income Tax
Revised return filed before assessment cannot mean concealment- ITAT Jaipur deletes penalty u/s 271(1)(c) -Vague notice & voluntary disclosure save assessee from penalty
Income Tax
Income Tax
Taxpayer Wins ₹4.04 Cr Relief: AO Cannot Rely on Non-Response to S.133(6) Notice – Reason: Onus Shifts to Revenue After Primary Proof
Income Tax
Income Tax
