#Section 153A
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1,339 articlesIncome Tax
Income Tax
Assessment u/s. 143(3) based on material searched at third party untenable in law: ITAT Delhi
Income Tax
Income Tax
Burden cannot be shifted on assessee when nothing contrary found in search operation: ITAT Bangalore
Income Tax
Income Tax
No Reassessment Without Concrete Evidence on Loan Sources
Income Tax
Income Tax
Income from AOP/BOI Included in Taxable Income; Post-Tax Share Not Subject to Re-Taxation
Income Tax
Income Tax
ITAT Upholds Addition for Property Investment Due to Insufficient Evidence Linking Withdrawals to Transaction
Income Tax
Income Tax
ITAT Jaipur upheld exemption of gains arising from sale of agricultural land
Income Tax
Income Tax
ITAT Jaipur Upholds Section 50C Addition for Stamp Duty Value Exceeding Transaction Value by 10%
Income Tax
Income Tax
No Section 69 addition for Unsecured Loans Recorded in Husband’s Business Ledger
Goods and Services Tax
Goods and Services Tax
Blocking of Electronic Credit Ledger by invoking rule 86A without cogent reasons impermissible
Income Tax
Income Tax
Corrigendum issued by AO to rectify mistake made in original assessment order is valid: ITAT Chennai
Income Tax
Income Tax
Re-assessment u/s. 149 r.w.s 153C beyond period of ten years untenable: Delhi HC
Income Tax
Income Tax
Order u/s. 153A quashed as assessment not based on any incriminating material found during search
Income Tax
Income Tax
Section 153A: No Additions in Completed Assessments Without Incriminating Evidence
Income Tax
Income Tax
