#Section 153C
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1,002 articlesIncome Tax
Income Tax
Normal period will apply for reopening of assessment where escapement of income is below 50 Lakhs
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Income Tax
Initiation of Section 153C Proceedings Beyond Six Years Impermissible: ITAT Ahmedabad
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Income Tax
Addition of Share Application Money deleted as Identity & Genuineness of Shareholders proved: ITAT Delhi
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Income Tax
Challenge to Section 153C Notice: Rajasthan HC Dismisses Writ & directs to pursue statutory remedies
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Income Tax
CIT(A) Must Issue Well-Reasoned Orders with Clear Determination, Decision & Reasoning: ITAT Pune
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Income Tax
Section 2(14): No capital gains tax on Income proceeds from Agricultural Land
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Income Tax
Power to assess block period of ten years doesn’t apply to search conducted before 1st April 2017: Delhi HC
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Income Tax
Date of receipt of seized documents relevant for reckoning block period of six AYs u/s. 153C: ITAT Delhi
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Income Tax
Budget 2024: Block Assessment provisions for Section 132 & 132A Searches
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No Incriminating Evidence, No Addition: Delhi High Court’s Ruling
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Income Tax
Unsigned Excel Sheet Insufficient for Section 153C Proceedings without Corroboration
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Income Tax
AO Cannot Reopen Assessments U/s. 153A Without Incriminating Evidence: Kerala HC
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Income Tax
Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips
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Income Tax
