#Section 153C
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1,002 articlesIncome Tax
Income Tax
Allowability of 50% of claimed indexed construction costs due to lack of sufficient evidence
Income Tax
Income Tax
Block Assessment under Chapter XIV-B of Income Tax Act, 1961
Income Tax
Income Tax
Addition u/s. 69C towards cash payment deleted since source of cash already taxed: ITAT Mumbai
Income Tax
Income Tax
Notice u/s. 153C beyond six years prior to relevant searched A.Y. is non-jurisdictional
Income Tax
Income Tax
Addition in assessment u/s. 153C in unabated years without incriminating material not sustainable
Income Tax
Income Tax
AO cannot assume jurisdiction u/s 153C in absence of incriminating material found during search
Income Tax
Income Tax
Singularly dismissal of each piece of evidence by CIT(A) not justified hence matter restored
Income Tax
Income Tax
Initiation of proceedings u/s. 148 based on material found during search invalid: ITAT Delhi
Income Tax
Income Tax
Reassessment Based on Insight Portal Info Must Be Under Sections 147/148 if Section 153C Jurisdictional Conditions Are Not Met
Income Tax
Income Tax
Reassessment was valid as Section 147 And 153C could be applied interchangeably
Income Tax
Income Tax
Delay of 85 days condoned on medical grounds: ITAT Bangalore
Income Tax
Income Tax
Condonation of 2564-Day Delay Allowed as No Undue Benefit from Not Appealing Assessment Order
Income Tax
Income Tax
Jurisdiction u/s. 153C impermissible as satisfaction of seized material belonging to assessee not fulfilled
Income Tax
Income Tax
