#Section 153C
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1,002 articlesIncome Tax
Income Tax
Action u/s. 147 not justified when material found during search of another person is sole basis for reopening
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Kerala HC Allows Belated Settlement Application Under 245C Due to COVID Extension
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TDS Mismatch Not Sufficient to Reject Return or Deny Refund: Delhi HC
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Case of Procedure over Substance: ITAT Pune Quashes 153C Assessments
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Case Analysis – Section 153C Notice Validity – Neeraj Bharadwaj Vs ACIT & Anr.
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Section 69 Addition sustained as documents seized was incriminating in nature
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Only requirement for filing settlement application is unadjudicated notice u/s. 153A/153C
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Granting single approval u/s. 153D for different assessment years is invalid
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Section 40A(3) cannot be invoked as income estimated based on gross profit rate
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ITAT Delhi Deletes On-Money Addition for Misapplication of Section 153C
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Seized Documents Receipt Date by AO Determines Limitation for Section 153C Notice
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Transaction Genuine under section 68 if Loan Repaid with Interest: ITAT Delhi
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Income Tax Appeal Dismissed for Non-Prosecution Remanded for Fresh Adjudication
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