#Section 153A
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1,339 articlesIncome Tax
Income Tax
Addition towards on-money receipts sustained by invoking statue presumption u/s 292C
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Addition u/s 68 unsustainable as identity, creditworthiness and genuineness of transaction duly proved
Income Tax
Income Tax
Re-assessment order passed against a non-existent entity is bad-in-law
Income Tax
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Addition in absence of any incriminating material found during search is unsustainable
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Income Tax
Addition towards unexplained jewellery unsustainable as ownership belongs to various people
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PCIT order passed without verification of factual material is unsustainable
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Addition of advances received as deemed dividend unsustainable as it is purely business transaction
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Notice issued to ceased entity is fundamentally illegal and without jurisdiction
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Invalid section 153A notice: ITAT dismisses Assessment Order
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Provisions of section 115BBE not attracted when source of income proved
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Income Tax
Addition u/s 153A without jurisdiction as no incriminating material found during search
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Income Tax
Addition of unexplained investment u/s 69 untenable as source of investment duly explained
Income Tax
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Amount not taxable under ‘capital gain’ as there is no transfer of right, title or interest in property
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