#Section 153C
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1,002 articlesIncome Tax
Income Tax
Six-Year Tax Assessment for Third Parties Begins on AO’s Receipt of Seized Materials: SC
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Assessment order passed u/s. 153C quashed as barred by limitation: ITAT Delhi
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Income Tax Transfer order u/s. 127 quashed due to procedural lapses: Madras HC
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ITAT Invalidates Section 153C Invocation: Distinction Between “Belonging” & “Pertaining/Relating” Proved Crucial
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Charitable Trust Granted Another Hearing by ITAT Patna on Penalty Dispute
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Proceedings u/s. 153A bad-in-law as no certificate issued as per rule 112F: ITAT Mumbai
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Pen drive with FY 2014-15 data cannot justify reassessment for AY 2019-20
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Addition u/s 153A for completed assessments couldn’t be made without incriminating material
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Mere custody of funds by Director not Deemed Dividend u/s 2(22)(e)
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Reassessment set aside as objections not dealt in accordance with GKN Driveshafts principle
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Bogus LTCG Addition Set Aside Due to Lack of Tangible Evidence: ITAT Ahmedabad
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Unexplained credits routed through conduit to be taxed in hands of ultimate beneficiary
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Section 153C Limitation starts from Date AO receives Documents: Delhi HC
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