#Section 153A
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1,338 articlesIncome Tax
Income Tax
Search warrant can be cancelled by HC if satisfaction of authority issuing search warrant is due to mala fide reasons
Income Tax
Income Tax
Validity of Assessment U/s. 153A can’t be challenged on hardship ground
Income Tax
Income Tax
Deduction u/s. 80-IA(4) available if assessee develops the infrastructure facility but do not operate or maintain the same
Income Tax
Income Tax
AO to invoke S. 153C after record satisfaction that any seized document/ material belongs to any person other than person searched
Income Tax
Income Tax
Assessee entitled to Interest on amount seized during search but not refunded within reasonable period
Income Tax
Income Tax
Penalty u/s. 271F for failure to furnish return u/s. 153A
Income Tax
Income Tax
Search warrant in joint names makes block-assessment invalid
Income Tax
Income Tax
