#Section 153C
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1,084 articlesIncome Tax
Income Tax
Section 40A(3) not invocable as income assessed at flat gross profit rate: ITAT Chennai
Income Tax
Income Tax
Scrutiny of Additions Based on Seized Documents Remanded for Re-Examination
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Income Tax
ITAT Quashes Assessments Over Common & Mechanical Approvals for Multiple Years
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Income Tax
Court cannot exercise discretionary jurisdiction to restrain Tax officer from assessment proceedings
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Income Tax
Delhi HC Quashes Section 153C Notices, Rules WhatsApp Evidence Irrelevant
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Income Tax
WhatsApp Evidence Invalid Without Section 65B Compliance: Madras HC
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Income Tax
Section 153C not requires AO to establish link between searched & non-searched persons
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Income Tax
Section 153C Proceedings based on specific WhatsApp chats justified: Rajasthan HC
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Income Tax
Section 69A Addition Invalid if ownership of money or valuable not proved: ITAT Nagpur
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Income Tax
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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Addition merely based on dumb documents/ loose paper not tenable: ITAT Nagpur
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Income Tax
Section 124 Deals with Territorial Jurisdiction, Not Core Jurisdictional Conditions of Section 153C: Bombay HC
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Income Tax
