#Section 153C
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1,084 articlesIncome Tax
Income Tax
ITAT Chennai Quashes Section 153C Notices as Seized Material Received After 1st April 2021
Income Tax
Income Tax
MP HC Upholds ITAT Order Annuling Assessment and Deleting ₹2.88 Crore Addition
Income Tax
Income Tax
ITAT Chandigarh Deletes ₹13 Crore Addition & Section 271D Penalty for Lack of Evidence
Income Tax
Income Tax
ITAT Mumbai: Accommodation Entry Commission Rate Cut to 0.47% in Section 153C Cases
Income Tax
Income Tax
Delhi ITAT Quashes ₹12.62 Cr Additions: 153C Six-Year Limit Ran From Material Handover
Income Tax
Income Tax
Delhi HC Quashes Section 153C Proceedings as Seized Documents Did Not Belong to Assessee
Income Tax
Income Tax
Reassessment on Borrowed Satisfaction Invalid; Section 153C Must Apply: ITAT Ahmedabad
Income Tax
Income Tax
Appraisal Report Alone Insufficient for Section 69 On-Money Addition: Ahmedabad ITAT
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Income Tax
Section 271D Penalty Cannot Survive After Quantum Assessment Is Quashed: Delhi ITAT
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Income Tax
For Other Person, Date of Search is Date of Handing Over of Seized Material: Delhi ITAT
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Income Tax
Delhi ITAT Deletes Section 270A Penalty as AO Failed to Specify Exact Charge of Misreporting
Income Tax
Income Tax
CIT(A) Cannot Enhance Income by Introducing Source Not Examined by AO: ITAT Delhi
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Income Tax
ITAT Delhi Sets Aside Section 153C Assessments Due to Common Section 153D Approval
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Income Tax
