#Section 153A
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1,338 articlesIncome Tax
Income Tax
Granting single approval u/s. 153D for different assessment years is invalid
Income Tax
Income Tax
Reference to special audit without satisfying condition u/s. 142(2A) is arbitrary
Income Tax
Income Tax
Addition in hands of one partner invoking section 69A not justified as seized cash belongs to firm
Income Tax
Income Tax
Addition towards bogus sales commission upheld due to absence of plausible explanation
Income Tax
Income Tax
Direct Tax Vivad Se Vishwas benefit not admissible in search assessment as disputed tax exceeds 5 Crore
Income Tax
Income Tax
Addition based on loose paper without corroborative material not sustainable
Income Tax
Income Tax
Single sanction u/s. 153D for different Assessment Year granted in stereotype manner is invalid
Income Tax
Income Tax
Different floors to be construed as single residential unit for Section 54F deduction: ITAT Delhi
Income Tax
Income Tax
Benefit of explanation (ix) of section 153B not available as reference to Indo-Swiss DTAA invalid
Income Tax
Income Tax
Seized Documents Receipt Date by AO Determines Limitation for Section 153C Notice
Goods and Services Tax
Goods and Services Tax
Blocking E-Credit Ledger Without Pre-Decisional Hearing Not Tenable: CGST Rule 86A
Income Tax
Income Tax
Section 45(4) Inapplicable to Capital Introduced by New Partner: ITAT Bangalore
Income Tax
Income Tax
Section 153C Amendment not applicable to searches before June 1, 2015: SC
Income Tax
Income Tax
