#Section 153A
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1,338 articlesIncome Tax
Income Tax
Addition u/s. 68 upheld as money trail establishes circulation of unaccounted funds through shell company
Income Tax
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Reopening Beyond 10 Years Void: ITAT Delhi Quashes ₹2.25 Cr Assessment
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No Section 271(1)(c) Penalty for Income Surrendered During Survey & Already Disclosed in ROI
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Blanket Sanction Fatal: Tribunal Strike Down 153A Orders
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Laptop Data Alone Cannot Justify Reopening u/s 148: Excel Sheets Not Books or Assets
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ITAT Delhi Quashes Additions in Search-Based Assessments Without Incriminating Material
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Section 153C Prevails Over Section 144 for persons other than searched person
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ITAT Raipur Quashes Assessment for Mechanical Approval u/s 153D
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No Section 147 Reopening on Third-Party Search Material: ITAT Raipur
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Consolidated approval u/s. 153D granting in mechanical manner is void-ab-initio
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Granting of mechanical approval u/s. 153D without application of mind is illegal
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ITAT Delhi Quashes Assessments Due to Invalid Section 153D Approval
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Income Tax
ITAT Deletes Additions for Share transactions through stock exchange & banking channels
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Income Tax
