#Section 153C
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1,002 articlesIncome Tax
Income Tax
No Addition u/s 69A if name of Assessee was not mentioned in seized documents
Income Tax
Income Tax
No revision u/s 263 merely because CIT had different opinion in the matter
Income Tax
Income Tax
No Additions Without Proper 153C Block Period Computation: ITAT Delhi
Income Tax
Income Tax
Addition towards interest on cash loans directed to be deleted
Income Tax
Income Tax
CIT(A) Cannot Rubber-Stamp AO’s Order: ITAT remands Rs 82 Cr Additions
Income Tax
Income Tax
Assessment u/s. 153C vitiated due to absence of proper and valid recording of satisfaction
Income Tax
Income Tax
No disallowance u/s. 14A in absence of any exempt income
Income Tax
Income Tax
Section 153C Reassessments Require Year-Specific Incriminating Material – On-money Addition Deleted
Income Tax
Income Tax
Revenue Appeal Not Maintainable After Section 153C Notice Issued to Assessee
Income Tax
Income Tax
ITAT Chandigarh Quashes Assessment for Non-Compliance with Section 153C Procedure
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Income Tax
No Incriminating Material, No Disallowance; ITAT Deletes Farm Expense Disallowances
Income Tax
Income Tax
Dismissal of appeal by CIT(A) due to non-prosecution without deciding it on merit not lawful
Income Tax
Income Tax
Reopening u/s. 148 quashed as tantamount to change of opinion: ITAT Surat
Income Tax
Income Tax
