#Section 153C
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1,084 articlesIncome Tax
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Portuguese Civil Code Cannot Divide Registered Share Voting Rights for Section 2(22)(e): Bombay HC
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Pen Drive Entries Without Corroboration Cannot Sustain Addition: ITAT Chennai
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Cash Addition Based on Third-Party Loose Sheets Without Corroboration Deleted: ITAT Chennai
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ITAT Upholds Cash and Jewellery Additions; Remands ₹4.26 Crore Loose-Paper Addition
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Section 153C Assessments for AYs 2011-12 and 2012-13 Quashed as Time-Barred: ITAT Delhi
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Statutory Appeal Available Against Reassessment; Writ Petitions Dismissed: Bombay HC
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Section 153C Six-Year Block Runs From Material Receipt Date: ITAT Delhi
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Deemed Search After 1 April 2021 Invalidates Section 153C Notice: ITAT Delhi
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Section 263 Quashed as Foundational Reassessment Was Without Jurisdiction: ITAT Amritsar
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Third-Party Search Material Requires Section 153C; Protective Addition Deleted: ITAT Delhi
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WhatsApp Reference to Cash Could Not Sustain Jaya Bachchan’s Section 69A Addition: ITAT Mumbai
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SC Declines to Interfere With Quashing of Section 153C Notices Lacking Search Nexus
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Third-Party Search Material Requires Section 153C, Not Section 148: Gujarat HC
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