#Section 153A
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1,339 articlesIncome Tax
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ITAT confirms 12.5% gross profit margin on alleged bogus purchases
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Assessment Based on Mere Unverified Third Party Statement Bad in Law: ITAT Mumbai
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Section 132(1) search authorization Warrant was qua ‘premises’ & not qua ‘assessee’
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Reasoned order of settlement commission cannot be interfered: Delhi HC
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Intricacies of Sections 153A, 153B & 153C: Key Conclusions of ACIT Vs Ojjus Medicare Pvt. Ltd
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Conditions for Section 153A Reassessment notice Issuance after 6 Years
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Section 153D approval without application of mind renders Assessment null & void
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ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments
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No section 276CC prosecution in absence of “Mens Rea”: Rajasthan HC
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Action under Section 153C cannot be based solely on Survey Material
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Reassessment of completed assessment Without Incriminating Material Untenable: Delhi HC
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Section 14A: AO Must records Discontent with Assessee’s Expenditure Claim with Cogent Reasons
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Section 271(1)(c) Penalty Unsustainable if Quantum addition Deleted
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