#Section 153A
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1,339 articlesIncome Tax
Income Tax
Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
Income Tax
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Addition for capital contribution from partners not sustained as identity of partners and genuineness of transaction established
Income Tax
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Order Passed U/S 148 Overlooking Apparent Error Not Sustainable: Delhi HC
Income Tax
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Capital gain cannot be treated as bogus merely on warning letter of SEBI without any incriminating material
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Income Tax
Addition u/s. 69C unwarranted as unaccounted expenditures met out of unaccounted receipts
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ITAT Nagpur Upholds Section 153C proceedings & Section 69A income additions
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Approval accorded u/s. 153D in mechanical manner is unsustainable: Delhi HC
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Prior Section 153D approval under is not a mere formality: Allahabad HC
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Department Cannot Selectively Rely on Seized Documents: ITAT Pune
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Unexplained income addition sustained as genuineness of transaction not proved
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Addition set aside as relation between documents seized from third party & assessee not established
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Notice issued u/s. 148 quashed as resolution plan under IBC already approved
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Order of Settlement Commission choosing one of two possible views cannot be interfered
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Income Tax
