#Section 153A
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1,339 articlesIncome Tax
Income Tax
Exclusion of period taken for handing over seized material to AO effective only from 01.04.2021
Income Tax
Income Tax
Addition u/s 153A in amalgamated company relating to entries in books of amalgamating company prior to amalgamation unjustified
Income Tax
Income Tax
Interest u/s 234B of the Income Tax Act chargeable on assessed income and not returned income
Income Tax
Income Tax
Mechanical approval under Section 153D of Income Tax Act is invalid
Income Tax
Income Tax
Section 153A Assessment: Addition in Unabated Year Requires Incriminating Material
Income Tax
Income Tax
Reopening of assessment based on wrong and irrelevant facts is unsustainable-in-law
Income Tax
Income Tax
ITAT Upholds Penalty for Income Concealment Despite Retracted Confession
Income Tax
Income Tax
Matter set back to AO to verify source of addition u/s 69C as explained before settlement commission
Income Tax
Income Tax
Mere non-attendance of summons cannot be reason to disbelieve genuineness of transaction
Income Tax
Income Tax
Order passed in case of non-existing entity is null and void
Income Tax
Income Tax
Section 271(1)(c) penalty cannot be imposed merely for incorrect income head treatment
Income Tax
Income Tax
AO’s Lack of Independent Inquiry Invalidates Unexplained Investment addition
Income Tax
Income Tax
Order framed u/s 153C without incriminating material found during search is unsustainable
Income Tax
Income Tax
