#Section 153A
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1,339 articlesIncome Tax
Income Tax
Section 153D Approval granted mechanically vitiates entire assessment: ITAT Delhi
Income Tax
Income Tax
Section 153A Additions for Accommodation Entries Invalid Without Incriminating Material
Income Tax
Income Tax
Approval of 85 Draft Orders in a Day Shows Mechanical Approvals & Render Assessments Invalid
Income Tax
Income Tax
No Addition u/s 153A without incriminating material found during search – Statements of third parties not sufficient: ITAT Delhi
Income Tax
Income Tax
Section 40A(3) not invocable as income assessed at flat gross profit rate: ITAT Chennai
Income Tax
Income Tax
Scrutiny of Additions Based on Seized Documents Remanded for Re-Examination
Income Tax
Income Tax
Court cannot exercise discretionary jurisdiction to restrain Tax officer from assessment proceedings
Income Tax
Income Tax
WhatsApp Evidence Invalid Without Section 65B Compliance: Madras HC
Income Tax
Income Tax
Section 153C not requires AO to establish link between searched & non-searched persons
Income Tax
Income Tax
Section 68 Inapplicable: Depositor Identity, Source Established & Recorded in Books
Income Tax
Income Tax
Unaccounted deposits treated as Liabilities, and not income?
Income Tax
Income Tax
Section 153C Proceedings based on specific WhatsApp chats justified: Rajasthan HC
Income Tax
Income Tax
Assessment order quashed as mere technical approval granted u/s. 153D: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
