#Section 153C
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1,002 articlesIncome Tax
Income Tax
No addition u/s 153C based on third party statements without having corroborating evidence
Income Tax
Income Tax
Levy of penalty u/s. 271D without recording any satisfaction untenable: Andhra Pradesh HC
Income Tax
Income Tax
Reassessment u/s. 148 based on cryptic reasons and mechanical approval quashed: ITAT Delhi
Income Tax
Income Tax
Approval granted u/s. 153D in mechanical manner is bad-in-law: ITAT Bangalore
Income Tax
Income Tax
Granting opportunity to cross examine essential as addition based on 3rd party statement: ITAT Bangalore
Income Tax
Income Tax
No Section 270A Penalty on Estimation-Based Disallowances
Corporate Law
Corporate Law
Prior claims against Corporate Debtor stood extinguished consequent to approval of resolution plan under IBC
Income Tax
Income Tax
Tax Liability on Capital Gains Arises in Year of Possession, Not Occupancy Certificate
Income Tax
Income Tax
ITAT Quashes Section 115BBE as Income was from Advertising Business Only
Income Tax
Income Tax
Addition based on observation by DCIT without independent inquiry by AO not sustained
Income Tax
Income Tax
No tax on amount received as ‘On-Money’ from sale of Flats u/s 68
Income Tax
Income Tax
Assessment order was quashed as search assessment should be computed u/s 153 instead of u/s 147
Income Tax
Income Tax
Block Period for Section 153C Proceedings Starts from AO’s Receipt of Non-Searched Person’s Documents
Income Tax
Income Tax
