#Section 153A
Log in to FollowEvery article filed under the “Section 153A” tag — analysis, news and updates.
1,339 articlesIncome Tax
Income Tax
No section 271AAA penalty as additions were purely on estimate basis
Income Tax
Income Tax
No section 68 addition on account of unaccounted cash receipts without corroborative evidences
Income Tax
Income Tax
No Section 153A Additions if no Incriminating Material found during search: ITAT Jaipur
Income Tax
Income Tax
Interest on refund not hit by proviso to section 244A(1)(aa) of the Income Tax Act: ITAT Ahmedabad
Income Tax
Income Tax
Revision order u/s. 263 sustained as assessment made without proper enquiry: ITAT Delhi
Income Tax
Income Tax
Profits estimated at 10% of contractual receipts hence no separate disallowance u/s. 40A(3) or 40(a)(ia) warranted: ITAT Chennai
Goods and Services Tax
Goods and Services Tax
Order blocking Input tax Credit by invoking rule 86A quashed as no pre-decisional hearing granted
Income Tax
Income Tax
No addition u/s 153C based on third party statements without having corroborating evidence
Income Tax
Income Tax
No addition of unexplained jewellery as CBDT Instruction 1916 allows Jewellery Holding for other Family Members
Income Tax
Income Tax
Approval granted u/s. 153D in mechanical manner is bad-in-law: ITAT Bangalore
Income Tax
Income Tax
No Section 153A Assessment Without Incriminating Evidence: Karnataka HC
Income Tax
Income Tax
Section 263 Revision Untenable Without Proving Assessment Order’s Error & Revenue Prejudice
Income Tax
Income Tax
No reassessment if AO failed to issue mandatory notice u/s 143(2) before assessment
Income Tax
Income Tax
