#Section 153A
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1,339 articlesIncome Tax
Income Tax
Different floors of same house cannot be considered as multiple house for 54F deduction
Income Tax
Income Tax
Section 271(1)(c) Penalty Initiation Requires Specific Satisfaction: Rajasthan HC
Income Tax
Income Tax
Addition in unabated assessment deleted in absence of incriminating material found during search
Income Tax
Income Tax
Section 153C(1): Hand‑Over Date in Satisfaction Note Deemed Receipt Date for Limitation Purposes
Income Tax
Income Tax
No reassessment proceedings as the limitation period u/s 149 was expired
Income Tax
Income Tax
VDIS Scheme benefit granted even in absence of original certificate of jewellery
Income Tax
Income Tax
10-Year Reassessment Period Unjustified as Conditions Under Section 153A(1) Not Met
Income Tax
Income Tax
Addition u/s. 153A cannot be sustained without incriminating material found during search
Income Tax
Income Tax
Assuming jurisdiction u/s. 153C beyond block of ten years not tenable-in-law: Delhi HC
Income Tax
Income Tax
Delhi HC Quashes Reassessment Notice Beyond 10 Years for AY 2014-15
Income Tax
Income Tax
Section 69 Addition Unsustainable Without Evidence Beyond Accused’s Confession
Income Tax
Income Tax
Reassessment Beyond Four Years Justified for Incomplete Disclosure of Material Facts
Income Tax
Income Tax
No Income Tax Assessment beyond 10-year Section 153A limit: ITAT Delhi
Income Tax
Income Tax
