#Section 153C
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1,084 articlesIncome Tax
Income Tax
Addition of Share Application Money deleted as Identity & Genuineness of Shareholders proved: ITAT Delhi
Income Tax
Income Tax
Challenge to Section 153C Notice: Rajasthan HC Dismisses Writ & directs to pursue statutory remedies
Income Tax
Income Tax
CIT(A) Must Issue Well-Reasoned Orders with Clear Determination, Decision & Reasoning: ITAT Pune
Income Tax
Income Tax
Section 2(14): No capital gains tax on Income proceeds from Agricultural Land
Income Tax
Income Tax
Power to assess block period of ten years doesn’t apply to search conducted before 1st April 2017: Delhi HC
Income Tax
Income Tax
Date of receipt of seized documents relevant for reckoning block period of six AYs u/s. 153C: ITAT Delhi
Income Tax
Income Tax
Budget 2024: Block Assessment provisions for Section 132 & 132A Searches
Income Tax
Income Tax
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
Income Tax
Income Tax
AO Cannot Reopen Assessments U/s. 153A Without Incriminating Evidence: Kerala HC
Income Tax
Income Tax
Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips
Income Tax
Income Tax
Delhi HC Invalidates Reassessment Notice, Upholds Section 149(1)(b) Time Limits
Income Tax
Income Tax
Section 153C Assessments Beyond 10 Years Block Period Invalid: Delhi HC
Income Tax
Income Tax
