#Section 153A
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1,339 articlesIncome Tax
Income Tax
No Section 271AAB Penalty as AO failed to link disclosed income with material found during search
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Income Tax
Actual written off of bad and doubtful debts not hit by clause (i) of explanation to section 115JB
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Income Tax
ITAT Quashes Section 115BBE as Income was from Advertising Business Only
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Interest u/s. 234B leviable as cash seized cannot be adjusted against tax liability as advance tax
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Income Tax
Addition relying on third party statement without corroborated evidence untenable: ITAT Delhi
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Jurisdiction for Section 153A assessment unwarranted without incriminating material
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AO cannot treat section 153D as pari-materia to section 148 mechanism: ITAT Cochin
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AO failed to examine cash deposit during demonetisation as per CBDT instructions hence matter remanded
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Assessment u/s. 153A quashed as addition u/s. 68 made without any incriminating material found during search
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No addition u/s 69A as sale consideration was not received by assessee in relevant year
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No tax on amount received as ‘On-Money’ from sale of Flats u/s 68
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Authority can centralize assessment at one place if there are sufficient reasons
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Assessment must be completed u/s. 144 when books of accounts are rejected u/s. 145(3): ITAT Jaipur
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