#Section 153C
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1,084 articlesIncome Tax
Income Tax
Seized Loose Papers Can Justify Section 69C Additions
Income Tax
Income Tax
Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C
Income Tax
Income Tax
ITAT Mumbai Quashed Cash Addition Based Only on Third-Party Excel Sheet
Income Tax
Income Tax
Gold Jewellery Seized u/s 132A Held Explained – Addition u/s 69 r.w.s. 115BBE Deleted
Income Tax
Income Tax
Income Tax Penalty Revision Barred After Amnesty Grant for Finality of Disputes: Rajasthan HC
Income Tax
Income Tax
Rule of Consistency Bars On-Money Addition Against One Co-Owner
Income Tax
Income Tax
₹4 Crore Addition Deleted Because Jurisdiction Collapsed Under Section 153C
Income Tax
Income Tax
ITAT Visakhapatnam Quashed Reassessment as Notice Was Issued by Wrong Authority
Income Tax
Income Tax
Settlement Commission not empowered to change head of income
Income Tax
Income Tax
No Incriminating Material, Section 263 Cannot Override 153A Order
Income Tax
Income Tax
₹1 Crore Commission Addition Rejected for Mere Suspicion
Income 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
Income Tax
Income Tax
