#Section 153C
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1,084 articlesIncome 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
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Income Tax
Six-Year Limit Under Section 153C Runs From Document Handover, Not Search Date
Income Tax
Income Tax
Denial of Cross-Examination Vitiates Assessment Based on Third-Party Statements: Gujarat HC
Income Tax
Income Tax
Bombay HC Quashed Reassessment for Mechanical Section 153D Approval
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Income Tax
Assessment u/s. 153C quashed due to lack of jurisdiction
Income Tax
Income Tax
