#Section 153A
Log in to FollowEvery article filed under the “Section 153A” tag — analysis, news and updates.
1,339 articlesIncome Tax
Income Tax
Order passed u/s 153A without generating DIN is invalid
Income Tax
Income Tax
Acquiring jurisdiction u/s 153C without satisfaction note is unsustainable in law
Income Tax
Income Tax
Reassessment proceeding based on other officer’s information without cogent material unjustified
Income Tax
Income Tax
Re-adjudicate Deceased Assessee’s Foreign Income Based on Previous Year’s Residential Status: ITAT
Income Tax
Income Tax
Section 263 Revision Sustained as AO not examined Seized Documents
Income Tax
Income Tax
Interest incurred for acquisition of clear title of property allowable as cost of acquisition
Income Tax
Income Tax
Profit estimation of 10% instead of 8% adopted under presumptive taxation scheme justified
Income Tax
Income Tax
Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment
Income Tax
Income Tax
Addition towards unexplained investment u/s 69 based on presumptions unsustainable
Income Tax
Income Tax
Addition towards unexplained credit not sustained as source of credit duly explained
Income Tax
Income Tax
Initiation of assessment proceedings u/s 153C in case of searched assessee is invalid
Income Tax
Income Tax
Issuance of notice to demerged company is invalid
Income Tax
Income Tax
No U/s. 153A Assessment Without Incriminating Material: Patna High Court
Income Tax
Income Tax
