#Section 153C
Log in to FollowEvery article filed under the “Section 153C” tag — analysis, news and updates.
1,084 articlesIncome 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
Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151
Income Tax
Income Tax
Loose Sheets and Digital Data Not Enough: ITAT Quashes Additions for Lack of Evidence
Income Tax
Income Tax
