#Section 153C
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1,084 articlesIncome Tax

Income Tax
Section 153C Requirement should be fulfilled by AO before initiating proceedings
Income Tax

Income Tax
Section 153C notice invalid if separate satisfaction not recorded
Income Tax

Income Tax
Section 153C Assessment not valid for assessment years not covered within 6 year period
Income Tax

Income Tax
Various Assessments Under The Income Tax Law
Income Tax

Income Tax
Section 153C- Statement of others cannot be treated as document of Assessee
Income Tax

Income Tax
Search Assessment under Section 153A & Section 153C
Income Tax

Income Tax
Bank Account disclosed in ITR found in search cannot be treated as Incriminating Material
Income Tax

Income Tax
Selection of Case of Search Years in ITBA Assessment module
Income Tax

Income Tax
Non-recording of satisfaction by AO of searched person while issuing notice to other party makes notice illegal
Income Tax

Income Tax
AO not justified in assuming jurisdiction u/s 153C based on documents which does not indicate existence of any unaccounted income
Income Tax

Income Tax
Proceedings u/s Sec 153C instead of sec. 153A to be made in case incriminating material found at premises of third party
Income Tax

Income Tax
Decoding Section 153C- Assessment of Income of any other person
Income 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
