#Section 153A
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1,338 articlesIncome Tax
Income Tax
Mechanical 153D Approval Voids 153A Assessment: ITAT Raipur
Income Tax
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ITAT Cochin Upholds Additions in Search-Based 153A Assessment based on incriminating material
Income Tax
Income Tax
CIT(A) cannot convert 271AAB into 271(1)(c)- Penalty on 153A Surrender Invalid
Income Tax
Income Tax
ITAT Chandigarh Quashes 153A Additions Without Incriminating Material
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Assessment u/s. 153C vitiated due to absence of proper and valid recording of satisfaction
Income Tax
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No disallowance u/s. 14A in absence of any exempt income
Income Tax
Income Tax
ITAT Chandigarh Quashes Assessment for Non-Compliance with Section 153C Procedure
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Income Tax
Addition of on-money and extrapolation without evidence found during search cannot be sustained
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Addition u/s. 153A not sustained in absence of incriminating material found during search
Income Tax
Income Tax
Loan Repayment Not Unexplained Cash Credit: ITAT Upholds Deletion of Addition
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Income Tax
Pre-search records not ‘incriminating’, No addition u/s 153A without incriminating material found during search: Karnataka HC
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Consolidated satisfaction note u/s. 153C for different assessment year vitiates entire proceedings
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Addition u/s. 68 merely relying on retracted statement cannot be sustained
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