#Section 153C
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1,002 articlesIncome Tax
Income Tax
Addition based on claim of payment of cash in civil suit sustained as source of cash payment not explained
Income Tax
Income Tax
Communication relating to assessments, appeals, orders without DIN are null & void
Income Tax
Income Tax
Initiation of proceedings u/s 153C based on loose sheets seized from third party unsustainable
Income Tax
Income Tax
No Section 69 Addition for Cash Payment based on Seized Third-Party Ledger Alone
Income Tax
Income Tax
Notice issued u/s 153C without valid satisfaction notice is bad-in-law
Income Tax
Income Tax
Incriminating Material found during search of third party: Section 153C vs. 147
Income Tax
Income Tax
Rejection of special auditor report without specifying reasons inexplicable
Income Tax
Income Tax
Notice u/s 153C beyond six Assessment Year from date of recording of satisfaction note is without jurisdiction
CA, CS, CMA
CA, CS, CMA
Major changes in ITR for FY 2023-24
Income Tax
Income Tax
Addition based on Dumb Documents without corroborative evidence is Unsustainable
Income Tax
Income Tax
Withholding of seized gold in absence of any outstanding demand is unjustified
Income Tax
Income Tax
When AO of searched person and other person is same there is no requirement to record satisfaction
Income Tax
Income Tax
Non-Resident: Unsustainable Section 69 Addition for Investment in India
Income Tax
Income Tax
