#Section 153C
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1,002 articlesIncome Tax
Income Tax
HC refuses to quash Section 153C Notices issued to Karti P. Chidambaram
Income Tax
Income Tax
Mere mention of receipt of information from DCIT not makes an Assessment/Notice as based on borrowed belief
Income Tax
Income Tax
Tax Assessment: ‘Evidence Which Reveals’ : A New Conundrum?
Income Tax
Income Tax
No assessment u/s 153C if Revenue failed to discharge onus to show incriminating material belonged to assessee
Income Tax
Income Tax
Section 147 or 153C Assessment – Search from 3rd party premises – Unexplained Money addition under Section 69A
Income Tax
Income Tax
Government extends timelines for Income Tax Assessment (Read Notification)
Income Tax
Income Tax
Section 153A Search Assessment- No addition if No incriminating material
Income Tax
Income Tax
Search proceedings valid if jurisdictional facts exist for assumption of section 153A & 153C jurisdiction
Income Tax
Income Tax
No Section 153C addition in case no incriminating material found
Income Tax
Income Tax
Section 153C Assessment invalid if Satisfaction not recorded & If section 153C notice not issued
Income Tax
Income Tax
No Section 2(22)(e) addition if money lending was part of business
Income Tax
Income Tax
Addition cannot be made on the basis of mere diary jottings
Income Tax
Income Tax
HC explains validity of invocation of section 153A based on statement recorded in search action against a third person
Income Tax
Income Tax
