#Section 153A
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1,338 articlesIncome Tax
Income Tax
5% Profit Rate Upheld on Unaccounted Helmet Sales; Revenue Appeal Dismissed
Income Tax
Income Tax
ITAT Delhi Remands Advance Write-Off and MAT Credit Claims for Verification
Income Tax
Income Tax
Section 153C: Binding Delhi HC Precedent Trumps ITAT’s Contrary View
Income Tax
Income Tax
32-Day Bank Loan Cannot Be Branded Accommodation Entry: ITAT Delhi
Corporate Law
Corporate Law
Kerala HC Upholds Deemed Dividend Additions in Settlement Proceedings
Income Tax
Income Tax
Recorded Group Cash-in-Hand Accepted; Section 69A Additions Based on Incomplete Tally Data Deleted: Delhi ITAT
Income Tax
Income Tax
ITAT Nagpur Quashes Search Assessments for Invalid Section 153D Approval
Income Tax
Income Tax
Karnataka HC Holds Section 153C Mandatory for Search-Based Material in Regular Assessment
Income Tax
Income Tax
ITAT Pune Quashes Section 147 Reassessment Where Section 153C Applied to Search Information
Income Tax
Income Tax
Bombay HC Quashes Section 148 Notice Based on Search Material, Holds Section 153C Applicable
Income Tax
Income Tax
Documented Purchases Cannot Be Bogus Merely for Subsequent GST Cancellation: ITAT Delhi
Income Tax
Income Tax
Search Clock Starts on Seized Material Receipt; AYs 2011-12 & 2012-13 Outside Section 153C
Income Tax
Income Tax
Section 153C Assessment Quashed: Ledger Must “Bear” on Assessee’s Income
Income Tax
Income Tax
