#Section 153C
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1,003 articlesIncome Tax
Income Tax
Property Deal Addition Fails for Breach of Section 153C Time Limits
Income Tax
Income Tax
Section 153A Assessment Quashed as Notices Issued in Name of Deceased Assessee
Income Tax
Income Tax
₹100 Crore U/s 153A Addition Quashed: Seized Third-Party Paper Not Incriminating for Completed Year
Income Tax
Income Tax
Section 153C Additions Deleted: No Corroboration for Third-Party Pen-Drive Evidence
Income Tax
Income Tax
Penalty for Non-Compliance Deleted as Venial Breach Where Assessments Accepted Returned Income
Income Tax
Income Tax
RTGS Sale Proceeds via Credit Society Not Unexplained Money
Income Tax
Income Tax
Legal Heir Participation Cannot Cure Invalid U/s 153C Jurisdiction
Income Tax
Income Tax
Section 153C Assessments Beyond Ten-Year Block Invalid: Deemed Search Date Starts from Satisfaction Note
Income Tax
Income Tax
Investor Funds of Company Cannot Be Taxed as Director’s Personal Unexplained Money u/s 69A
Income Tax
Income Tax
Income Tax Search Assessment Quashed as 60-Day Limitation Applied After Stay Was Vacated
Income Tax
Income Tax
Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years
Income Tax
Income Tax
Reopening under Section 147 Invalid Where Search Material Triggers Section 153C
Income Tax
Income Tax
Delhi HC Quashed Reassessment Notice as Time-Barred for Crossing Ten-Year Limit
Income Tax
Income Tax
