#Section 153A
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1,339 articlesIncome Tax
Income Tax
Section 153C Assessments Beyond 10 Years Block Period Invalid: Delhi HC
Income Tax
Income Tax
No Assessment Order could be Passed in name of Non-Existent Entity after an intimation was given to AO
Income Tax
Income Tax
ITAT Upheld Addition for Failure to Prove Agriculture Income Genuinity
Income Tax
Income Tax
Date of Satisfaction Recording for Searched Person is deemed Date of Search for Non-Searched Person
Income Tax
Income Tax
No protective addition when substantive addition already been made
Income Tax
Income Tax
Assessment order quashed as section 153D approval was without application of mind
Income Tax
Income Tax
Section 115BBE Applies When Source of Income Unexplained
Income Tax
Income Tax
Prior Approval Under Section 153D is Mandatory & should not be mechanical
Income Tax
Income Tax
ITAT deletes addition for cash deposit linked to Sale of Property
Income Tax
Income Tax
AO correctly assumed Section 147 jurisdiction if lack of full & true disclosure: Delhi HC
Income Tax
Income Tax
No Additions Based on Email Without Corroborative Evidence: ITAT Delhi
Income Tax
Income Tax
Mere name in panchnama cannot be treated as authorisation to conduct search
Income Tax
Income Tax
Material gathered in search with no correlation to assessee cannot be said to pertain to assessee
Income Tax
Income Tax
