#Section 153C
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1,003 articlesIncome Tax
Income Tax
Borrowed Satisfaction Backfires: ITAT Ahmedabad Quashes 147 Reopenings Based on Dishman Group Search Inputs
Income Tax
Income Tax
JAO Can’t Reopen After Faceless Regime: ITAT Hyderabad Quashes s.148 Notices in 4 Appeals
Income Tax
Income Tax
Beyond Six Years, Beyond Jurisdiction: Revenue Appeal Fails u/s 153C
Income Tax
Income Tax
Section 153C Notice Invalid for 22-Month Delay in Recording Satisfaction
Income Tax
Income Tax
No Liability Written Back, Section 41(1) Can’t Apply
Income Tax
Income Tax
Dumb Electronic Documents Cannot Create Taxable Investment
Income Tax
Income Tax
Third-Party Statement Alone Insufficient to Treat Loan as Bogus
Income Tax
Income Tax
Detailed U/s 153C Enquiry Bars PCIT from Revising Completed Assessment
Income Tax
Income Tax
Search-Based On-Money Claims Need Proof, Not Presumptions
Income Tax
Income Tax
Reassessments Quashed Due to Lack of Year-Specific Seized Material: SC
Income Tax
Income Tax
Buyer Can’t Be Taxed on Builder’s Confession Alone- Third-Party Excel & Statements Not Enough
Income Tax
Income Tax
No Satisfaction Note, No Section 153C Assessment
Income Tax
Income Tax
Six-Year Limit Under Section 153C Runs From Document Handover, Not Search Date
Income Tax
Income Tax
