#Section 153C
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1,002 articlesIncome Tax
Income Tax
Assessment u/s 153C based on incriminating documents not related to assessment years under appeals was invalid
Goods and Services Tax
Goods and Services Tax
Assessee can raise issue of jurisdiction U/s. 153C during appellate proceedings
Income Tax
Income Tax
Assessment U/s. 153C invalid if AO fails to records satisfaction note of searched person
Income Tax
Income Tax
Recording of reasons to believe & not reasons to suspect is pre-condition of section 147
Income Tax
Income Tax
Addition can be made without issuing notice u/s 153C separately in case both assessee and his brother lived in same building
Income Tax
Income Tax
Assessment U/s. 153C without recording of satisfaction by AO of searched person is bad in law
Income Tax
Income Tax
Addition based on seized document related to year different than notice issued U/s. 153C not valid
Income Tax
Income Tax
Assessment u/s 153C on non-recording of reasons & unsigned order sheet invalid
Income Tax
Income Tax
Enforceability of Section 153A/ Section 153C –An Analysis
Income Tax
Income Tax
Disallowance U/S 40A(3) not Possible if transaction genuine & cash payment done on Seller’s Insistence
Income Tax
Income Tax
Issuance of notice U/s. 153C is mandatory for assessment u/s. 153C
Income Tax
Income Tax
Sec. 153C Addition cannot be made merely based on Dumb documents
Income Tax
Income Tax
S. 153C List of shareholders maintained by company cannot be said to be belonging to such shareholders
Income Tax
Income Tax
