#Section 153C
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1,003 articlesIncome Tax
Income Tax
Common Section 153D Approval Invalidates Search Assessments
Income Tax
Income Tax
TDS Demand Quashed: No Proof of Cash Payment; Section 194-IA Liability Not Automatic
Income Tax
Income Tax
Appellate Authority Cannot Bypass Limitation by Invoking Section 150
Income Tax
Income Tax
Section 153C Assessment Quashed for Lack of Incriminating Material
Income Tax
Income Tax
Section 153C Assessment Must Begin from Last Assessed Income
Income Tax
Income Tax
ITAT Deletes Addition: Borrower Can’t Be Penalised When Loan Accepted in Lender’s Case
Income Tax
Income Tax
No Year-Specific Satisfaction, No Valid U/s 153C Proceedings
Income Tax
Income Tax
CIT(A) Cannot Remand Assessment on Wrong Legal Assumption: ITAT Chandigarh
Income Tax
Income Tax
Assessment Quashed for Using Section 143(3) After Search Proceedings Began
Income Tax
Income Tax
Unsigned Seized Agreement Cannot Prove Cash Receipt: Section 69A Addition Deleted
Income Tax
Income Tax
Additions Based on mere Third-Party Loose Papers Quashed by ITAT Pune
Income Tax
Income Tax
Mechanical Section 153D Approval Quashes Search Assessments: ITAT Delhi
Income Tax
Income Tax
Illegal Section 143(2) Notice Vitiates Search-Based Assessment
Income Tax
Income Tax
