#Section 153C
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1,002 articlesIncome Tax
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On-money income assessable in year in which sale of concerned flat is declared
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Penalty u/s 271AAB not imposable in absence of conduct of search
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Section 153C: ITAT Delhi dismisses Revenue’s Appeal due to Lack of Jurisdiction
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Section 153C Addition not Sustainable without Incriminating Material: ITAT Delhi
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Case can be transferred from Jurisdictional AO to Central Circle u/s 127
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Addition based on some dummy name without incriminating material is unjustified
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Penalty order passed in the name of death person after death is invalid
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Order passed on non-existing entity is liable to be quashed
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Third party statement recorded u/s 132(4) not an incriminating document for addition u/s 153A
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Assessment u/s 153C beyond six assessment year is without jurisdiction
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Mere Interest waiver will not Vitiate Genuineness of Loan Transaction
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No assessment under section 153C in absence of incriminating material: SC
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Cost of improvement & indexation cannot be claimed without evidence to prove construction
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