#Section 153C
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1,002 articlesIncome Tax
Income Tax
On-money receipts taxable as unaccounted sales only to the extent of net profit rate
Income Tax
Income Tax
Tax authorities must follow proper procedures for handling & preserving electronic data
Income Tax
Income Tax
Initiation of proceedings u/s 153C based on documents impounded during survey u/s 133A is bad in law
Income Tax
Income Tax
Budget 2023 aligns timeline under section 153 of Income Tax Act
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Income Tax
Proceedings u/s 153C in absence of any incriminating material is bad in law
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Income Tax
Assessment framed u/s 144 instead of section 153C liable to be quashed
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Income Tax
Fee receipt available in Public domain cannot be treated as incriminating material
Income Tax
Income Tax
Annual Report & Share Certificate cannot be treated as Incriminating Documents if no link with addition
Income Tax
Income Tax
Section 153C satisfaction needs to be recorded even if AO of searched & other person is same
Income Tax
Income Tax
No Section 153A/153C addition If no Incriminating Material found during Search
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Income Tax
Period of limitation u/s 153 is applicable in remand matters
Income Tax
Income Tax
Section 148A notice not tenable for matter falling under Section 153C
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Income Tax
Section 153C Addition unsustainable if no incriminating material found during Search
Income Tax
Income Tax
