#Section 153C
Log in to FollowEvery article filed under the “Section 153C” tag — analysis, news and updates.
1,002 articlesIncome Tax
Income Tax
ITAT Delhi Cuts Bogus Purchase Addition to 15% & Upholds 153C Jurisdiction
Income Tax
Income Tax
Unaccounted commission addition without corroborative evidence is not sustainable
Income Tax
Income Tax
Unverified Third-Party Evidence Cannot Support Tax Additions, ITAT Rules
Income Tax
Income Tax
Reassessment Quashed for Using Section 147 Instead of Mandatory Section 153C
Income Tax
Income Tax
Single blanket approval under Section 153D for multiple years is invalid: ITAT Delhi
Income Tax
Income Tax
Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
Income Tax
Income Tax
No 65B Certificate, No Case: Bombay HC Quashes Cash Addition Based on Mobile Notes
Income Tax
Income Tax
ITAT Pune Remands Case for Failure to Decide Legal Ground under Section 147/148
Income Tax
Income Tax
Assessment Order Without DIN Invalid Despite Later Intimation: ITAT Chennai
Income Tax
Income Tax
Delhi HC Quashes Section 153C Notices Beyond 10-Year Limit
Income Tax
Income Tax
No property attachment to continue once ITAT order attained finality and dues were cleared
Income Tax
Income Tax
ITAT Quashes 153C Assessments as Time-Barred: Six-Year Limitation Upheld
Income Tax
Income Tax
Ten-Year Section 153A Block to Be Counted from AY of Search Year, Not Before
Income Tax
Income Tax
