#Section 153C
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1,002 articlesIncome Tax
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Person other than searched person should be assessed u/s. 153C instead of 143(3): ITAT Delhi
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Section 153D Approval Must Be Year-Specific, Independent & Non-Mechanical: Delhi ITAT
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Section 40A(3) not invocable as income assessed at flat gross profit rate: ITAT Chennai
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Scrutiny of Additions Based on Seized Documents Remanded for Re-Examination
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ITAT Quashes Assessments Over Common & Mechanical Approvals for Multiple Years
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Court cannot exercise discretionary jurisdiction to restrain Tax officer from assessment proceedings
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Delhi HC Quashes Section 153C Notices, Rules WhatsApp Evidence Irrelevant
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WhatsApp Evidence Invalid Without Section 65B Compliance: Madras HC
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Section 153C not requires AO to establish link between searched & non-searched persons
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Section 153C Proceedings based on specific WhatsApp chats justified: Rajasthan HC
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Section 69A Addition Invalid if ownership of money or valuable not proved: ITAT Nagpur
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Addition based on dumb seized document not sustainable: ITAT Delhi
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Single Satisfaction Note under Section 153C for Multiple Years is invalid: Karnataka HC
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