#Section 153A
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1,338 articlesIncome Tax
Income Tax
ITAT Chennai Upholds 50% Disallowance of Agricultural Income; Unproved Claims Treated as Unexplained Credits
Income Tax
Income Tax
Extrapolation of Suppressed Profit Beyond Search Date Without Incriminating Material Deemed Invalid: ITAT Delhi
Income Tax
Income Tax
ITSC Applications Filed Before 31 March 2021 to Be Treated as Pending
Income Tax
Income Tax
Principles of natural justice prevail – ITAT directs fresh hearing in penny stock commission case
Income Tax
Income Tax
Unaccounted sales addition without adverse material cannot be sustained
Corporate Law
Corporate Law
Delhi HC Upholds Deletion of Tax Addition; Section 153C Notice Beyond Six-Year Limit
Income Tax
Income Tax
Assessment passed u/s. 143(3) is invalid since proceedings were initiated u/s. 153C
Income Tax
Income Tax
Delhi HC Quashes Section 153C Notices Due to Defective Satisfaction Note
Income Tax
Income Tax
ITAT Delhi deletes Accommodation Entry Addition of ₹11.54 Cr – Suspicion not Proof
Income Tax
Income Tax
Assessment u/s. 153A quashed as no incriminating material found during search
Income Tax
Income Tax
Consolidated section 153D approval without examining records or incriminating material invalid
Income Tax
Income Tax
ITAT Delhi Quashes Search Assessments for Consolidated Mechanical 153D Approval
Income Tax
Income Tax
Assessment Invalid Where Department Could Not Prove Timely Issue of Order: ITAT Bangalore
Income Tax
Income Tax
