#Section 153A
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1,339 articlesIncome Tax
Income Tax
Penalty not survive if Assessment Order held to be void ab initio
Income Tax
Income Tax
Document related to to expenses/EBIDTA details, etc. can’t be said incriminating material to initiate proceedings u/s 153A
Income Tax
Income Tax
Section 153C: Addition for Share Capital without Incriminating Material not sustainable
Income Tax
Income Tax
Non Filing of Income Tax Return- Court can presume culpable mental state of accused
Income Tax
Income Tax
Section 153A Assessment cannot be arbitrary & must have nexus with seized material
Income Tax
Income Tax
If no incriminating material found during Search- Section 68 additions not sustainable
Income Tax
Income Tax
Issuance of Section 143(2) notice mandatory in Section 153A proceedings
Income Tax
Income Tax
No addition based on evidence which is not confronted to the assessee
Income Tax
Income Tax
Section 148 Assessment instead of under Section 153A/153C- HC Grants Stay
Income Tax
Income Tax
Some Important Facts Related To Assessment Under Section 153A of Income Tax Act, 1961
Income Tax
Income Tax
Addition is unsustainable if no incriminating material found during search
Income Tax
Income Tax
Law Relating to Incriminating Evidence in Search and Surveys
Income Tax
Income Tax
Income Tax Search and Seizure: Controversy in computing period of limitation to frame search assessments
Income Tax
Income Tax
