#Section 153C
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1,002 articlesIncome Tax
Income Tax
ITAT Delhi Quashes Section 153C Action Due to Absence of Section 65B Certificate
Income Tax
Income Tax
Satisfaction Note Without Link to Income Held Invalid: ITAT Cancels Section 153C Proceedings
Income Tax
Income Tax
Section 153C Proceedings Invalid if AO Failed to Record Proper Satisfaction: ITAT Delhi
Income Tax
Income Tax
Excel Sheets & Third-Party Statements Alone Cannot Prove Cash Payment: ITAT Mumbai
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments As AO Recorded Improper Satisfaction
Income Tax
Income Tax
No Incriminating Material, No 153A Addition: ITAT Bangalore Deletes Massive Additions in JDA Search Case
Income Tax
Income Tax
Mere WhatsApp Messages & Mobile Data Cannot Alone Justify Tax Additions
Income Tax
Income Tax
AO’s Own Penalty Order Sinks Reassessment: ITAT Holds First Section 147 Order ‘Infructuous’
Income Tax
Income Tax
Gujarat HC Quashes Section 263 Notice as AO’s DVO-Based Valuation Was Plausible
Income Tax
Income Tax
ITAT Deletes Section 69A Addition as WhatsApp Chats Alone Cannot Prove Cash Payments
Income Tax
Income Tax
Entire Bank Deposits Cannot Be Taxed as Income – ITAT Restricts Addition to 2% in Renukamata Society Cases
Income Tax
Income Tax
No Parallel Assessment Orders Permissible for Same Assessment Year Under Section 153A Regime
Income Tax
Income Tax
Section 153C Valid but Addition Fails: No Incriminating Material = No Deemed Dividend
Income Tax
Income Tax
