#Section 153A
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1,339 articlesIncome Tax
Income Tax
Penalty u/s 271(1)(c) on highly debatable issue is unsustainable
Income Tax
Income Tax
Reassessing income without any incriminating material found during search is unsustainable
Income Tax
Income Tax
Interest from loan against mortgage of properties cannot be treated as rental income
Income Tax
Income Tax
Completed/Unabated Assessments – No Addition if no Incriminating Material Found During Search: SC
Income Tax
Income Tax
Section 153C proceeding covers six A.Y. immediately preceding A.Y. in which search is conducted
Income Tax
Income Tax
No section 234A interest if Return filed within Time allowed in section 153A Notice
Income Tax
Income Tax
Invocation of revision jurisdiction u/s 263 ignoring order passed u/s 153A unjustified
Income Tax
Income Tax
Addition u/s 69A sustainable for not providing satisfactory explanation of source of heavy denomination cash gifts
Income Tax
Income Tax
Addition merely based on statement without confronting incriminating material has no evidentiary value
Income Tax
Income Tax
HC quashes Search Assessment based on unauthorized search
Income Tax
Income Tax
Addition based on documents found at separate search at another person under 153A unsustainable
Income Tax
Income Tax
Revisional power u/s 263 of Income Tax Act not invocable in case of ‘inadequate inquiry’
Income Tax
Income Tax
In absence of any incriminating documents seized during search- Additions not justified
Income Tax
Income Tax
