#Section 153C
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1,002 articlesIncome Tax
Income Tax
Search Assessments u/s 153A was quashed as mechanical and composite approval u/s 153D amounted to non-compliance
Income Tax
Income Tax
Jurisdictional Defect: ITAT Voids 263 Order Against Dead Person, Upholds Mandatory Legal Heir Substitution
Income Tax
Income Tax
ITAT Chandigarh Deletes ₹1.12 Cr Addition – Accepts Revised Income Declared in Mining Case
Income Tax
Income Tax
Cash Payments Not Recorded in Sale Deed Treated as Unexplained Investment – Gifts from Parents Accepted as Genuine -ITAT Hyderabad
Income Tax
Income Tax
Assessment Quashed: ITAT Finds Notice u/s 143(2) by Non-Jurisdictional AO After Transfer u/s 127 Invalid
Income Tax
Income Tax
Reassessment u/s 147 held invalid when based on search material from third party – Proceedings ought to be u/s 153C
Income Tax
Income Tax
ITSC Applications Filed Before 31 March 2021 to Be Treated as Pending
Corporate Law
Corporate Law
Delhi HC Upholds Deletion of Tax Addition; Section 153C Notice Beyond Six-Year Limit
Income Tax
Income Tax
No addition for Medical College Donation Based Solely on Third-Party Evidence
Income Tax
Income Tax
Assessment passed u/s. 143(3) is invalid since proceedings were initiated u/s. 153C
Income Tax
Income Tax
Delhi HC Quashes Section 153C Notices Due to Defective Satisfaction Note
Income Tax
Income Tax
ITAT Delhi Deletes Capitation Fee Additions Against Educational Trust
Income Tax
Income Tax
Diary Entries of Earlier Year Cannot Justify 153C Notice – ITAT Mumbai Quashes Assessment
Income Tax
Income Tax
