#Section 153C
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1,084 articlesIncome Tax
Income Tax
TDS Mismatch Not Sufficient to Reject Return or Deny Refund: Delhi HC
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Income Tax
Case of Procedure over Substance: ITAT Pune Quashes 153C Assessments
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Income Tax
Case Analysis – Section 153C Notice Validity – Neeraj Bharadwaj Vs ACIT & Anr.
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Income Tax
Section 69 Addition sustained as documents seized was incriminating in nature
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Income Tax
Only requirement for filing settlement application is unadjudicated notice u/s. 153A/153C
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Income Tax
Granting single approval u/s. 153D for different assessment years is invalid
Income Tax
Income Tax
Section 40A(3) cannot be invoked as income estimated based on gross profit rate
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Income Tax
ITAT Delhi Deletes On-Money Addition for Misapplication of Section 153C
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Income Tax
Seized Documents Receipt Date by AO Determines Limitation for Section 153C Notice
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Income Tax
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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Section 153C Amendment not applicable to searches before June 1, 2015: SC
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Income Tax
Six-Year Tax Assessment for Third Parties Begins on AO’s Receipt of Seized Materials: SC
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Income Tax
