#Section 153C
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1,003 articlesIncome Tax
Income Tax
Cash Addition Quashed for Wrong Section: 153C, Not 153A, Applicable
Income Tax
Income Tax
ITAT Mumbai Deleted Alleged Cash On-Money Addition for Lack of Corroborative Evidence
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Income Tax
No Valid 153C Jurisdiction, No Power Under Section 263
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Section 263 Fails Where 153C Assessment Has Valid 153D Approval
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Income Tax
Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
Income Tax
Income Tax
Name the Charge or Lose the Penalty, U/s 270A Proceedings Collapse
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Income Tax
Wrong Route Chosen: Section 147 Fails Where 153C Alone Applies
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Income Tax
Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely
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Income Tax
Once U/s 153C Is Quashed, ₹6.68 Cr Rectification Orders Collapse
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Income Tax
Revenue Barred From Reopening JDA Taxability Once Issue Is Settled
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Income Tax
Reassessment Quashed for Invalid Sanction Under Section 151(ii)
Income Tax
Income Tax
Advance for Flat or Accommodation Loan? ITAT Remands Section 68 Addition
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Income Tax
₹4 Cr Allegation Fails as Wrong Search Year Invalidates 153C Notice
Income Tax
Income Tax
