#Section 153A
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1,339 articlesIncome Tax
Income Tax
Addition in Unabated Assessment Must Be Based on Seized/Incriminating Material
Income Tax
Income Tax
Seized Cash Adjustment Against Self-Assessment Tax Requires Re-Verification: Case Restored to AO
Income Tax
Income Tax
Information uploaded by investigation wing doesn’t amount to handing over of material to AO: Delhi HC
Income Tax
Income Tax
Revision u/s. 263 wouldn’t survive as assessment order held non-est: ITAT Delhi
Income Tax
Income Tax
No additions can be made without incriminating material in cases of completed assessments
Income Tax
Income Tax
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Income Tax
Income Tax
Re-assessment notice issued to merged entity is void-ab-initio: ITAT Mumbai
Income Tax
Income Tax
Addition set aside as satisfaction note required for invoking section 153C invalid
Income Tax
Income Tax
Notice u/s 143(2) was invalid as the same issued by another AO to whom jurisdiction was transferred much later
Income Tax
Income Tax
Only Actual Income Earned from Bogus Sale & Purchase can be Taxed as Income
Income Tax
Income Tax
Block Assessment under Chapter XIV-B of Income Tax Act, 1961
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Revision u/s. 263 justified as AO granted relief without adequate inquiry into claim: ITAT Mumbai
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Income Tax
Approval u/s 153D is mandatory, even if it is second round assessment: ITAT Delhi
Income Tax
Income Tax
