#Section 153A
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1,339 articlesIncome Tax
Income Tax
No Recording of Service of Notice: ITAT Sets Aside Revision Order
Income Tax
Income Tax
Reopening of assessment u/s 147 based on information received by AO justified
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Income Tax
Existence of business exigency needs to be proved for payments in cash to avoid addition u/s 40A(3)
Income Tax
Income Tax
Interest paid on housing loan not allowable as cost of acquisition
Income Tax
Income Tax
Undisclosed overseas bank account matter remanded back as consent waiver form signed
Income Tax
Income Tax
Initiation of proceedings u/s 153C based on loose sheets seized from third party unsustainable
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Addition u/s 69B based on incriminating material found during search action sustained
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Income Tax
PCIT cannot direct AO to initiate penalty proceedings u/s 271(1)(c)
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Income Tax
No Penalty under 271(1)(c) if income is furnished to Tax Authorities at initial assessment stage
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Income Tax
Notice issued u/s 153C without valid satisfaction notice is bad-in-law
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Addition without incriminating material not sustainable for assessment unabated on search date
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Matter already considered and decided by CIT(A) cannot be re-considered in revision proceeding
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Income Tax
Rejection of special auditor report without specifying reasons inexplicable
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