#Section 153C
Log in to FollowEvery article filed under the “Section 153C” tag — analysis, news and updates.
1,002 articlesIncome Tax
Income Tax
One Omnibus 153D Approval for Multiple Years Assessees Is Illegal – ITAT Strikes Down Entire Block of Assessments
Income Tax
Income Tax
Bogus LTCG Addition Deleted Under Section 153C: Search Assessment Cannot Rest on Non-Incriminating Evidence
Income Tax
Income Tax
Share of Profit from AOPs Not Taxable Again in Member’s Hands: MP HC deletes ₹65 crore addition
Income Tax
Income Tax
Section 147 Reopening Validity: When Search Information Doesn’t Require Section 153C
Goods and Services Tax
Goods and Services Tax
Addition Based Only on GST Data Invalid – 153C Notice Quashed – No Incriminating Material
Income Tax
Income Tax
Dumb Documents & WhatsApp Chats Don’t Create Income – ITAT Quashes 153C, Deletes ₹22.5 Cr Addition
Income Tax
Income Tax
Time-Barred Notice, No Evidence, MAT Higher – ITAT Quashes Reopening & Wipes Out ₹25 Cr Addition
Income Tax
Income Tax
No Incriminating Material, No 153C: ITAT Quashes ₹32 Cr Share Capital Addition
Income Tax
Income Tax
Search Assessment Quashed: Why IT Act Section 153A Requires an Actual Search on the Assessee
Income Tax
Income Tax
No Name, No Proof, No Cross-Examination: ITAT Quashes ‘On-Money’ Addition Based on Builder’s Excel Sheet
Income Tax
Income Tax
Signed in a Day, Scrapped Forever – 153D Approval for 43 Cases Leads to Complete Collapse of Assessment
Income Tax
Income Tax
“Kalra Ji” on Loose Papers Not Enough: ITAT Deletes ₹1.2 Cr Addition for Lack of Evidence
Income Tax
Income Tax
Relinquishment of Trusteeship: Why Payout is Taxable as ‘Income From Other Sources’
Income Tax
Income Tax
