#Section 153D
Log in to FollowLatest Section 153D updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Mechanical Section 153D Approval Invalidates Search Assessment: ITAT Chandigarh

Mechanical Section 153D Approval Invalidates Search Assessments: ITAT Mumbai

Mechanical Section 153D Approval Without Verification of Assessment Records Invalid: ITAT Chandigarh

Section 153D Approval for Multiple Years and Assessees Without Record Examination Invalid: ITAT Dehradun

Mechanical Section 153D Approval for 110 Assessments Invalid; Assessment Quashed: ITAT Delhi

Excess Stock Forming Part of Business Stock Cannot Be Treated as Section 69 Income: Andhra Pradesh HC

Mechanical Section 153D Approval Invalidates Search Assessments: ITAT Delhi

Deemed Search After 1 April 2021 Invalidates Section 153C Notice: ITAT Delhi

Mechanical Approvals and Unsupported Power-Based Additions Quashed: ITAT Chandigarh

No Section 153A Addition Without Incriminating Search Material: ITAT Mumbai

Section 153D Approval Cannot Be Presumed When Approval Letters Are Untraceable: ITAT Surat

ITAT Surat Quashes Assessments Over Unproved Mandatory Section 153D Approval

P&H HC Quashes Time-Barred Assessment for Superior Officer Intervention

Section 153C Quashed for Failure to Show Bearing on Total Income: ITAT Delhi
Explore the latest Section 153D updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
