#Section 153C
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1,084 articlesIncome Tax
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Recourse u/s. 147 not prohibited if conditions of reopening u/s. 153C not satisfied
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Additions towards penny stock based on concept of human probabilities not justified: ITAT Delhi
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Addition u/s. 69C deleted as outstanding trade creditors clearly established: ITAT Chennai
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Appeal dismissed due to none appearance by assessee: ITAT Delhi
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Appeal dismissed as approving authority approved assessment order as per section 153D: ITAT Delhi
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Assessment u/s. 143(3) based on material searched at third party untenable in law: ITAT Delhi
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Income from AOP/BOI Included in Taxable Income; Post-Tax Share Not Subject to Re-Taxation
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Amendment to Section 153C by Finance Act, 2015 Applies to Searches Conducted Before Its Enactment
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No Section 69 addition for Unsecured Loans Recorded in Husband’s Business Ledger
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Re-assessment u/s. 149 r.w.s 153C beyond period of ten years untenable: Delhi HC
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Section 153A: No Additions in Completed Assessments Without Incriminating Evidence
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Revision order u/s. 263 sustained as assessment made without proper enquiry: ITAT Delhi
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No addition u/s 153C based on third party statements without having corroborating evidence
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