#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.
Income Tax
Income Tax
Prior approval u/s. 153D vitiated as granted without application of mind
Income Tax
Income Tax
Parallel Proceedings Under Section 153A and 153C Lead to Quashed Assessments
Income Tax
Income Tax
Common 153D Approval for Multiple Years Invalidates Entire Assessment: ITAT Allahabad
Income Tax
Income Tax
Change of Opinion Not 263: PCIT’s Roving Enquiry Direction Held Illegal
Income Tax
Income Tax
Combined Section 153D Approval covering Multiple Years Invalid: ITAT Delhi
Income Tax
Income Tax
ITAT Invalidates Consolidated Section 153D Approval for 28 Assessees
Income Tax
Income Tax
JAO-Issued Reassessment Notices Quashed for Violating Faceless Scheme
Income Tax
Income Tax
Appeals Dismissed as Consolidated Approval for Search Assessments Found Mechanical
Income Tax
Income Tax
DVO Reference Based on Wrong Facts; Only 1.71% Difference Leads to 153A Assessment Quashed
Income Tax
Income Tax
Section 153A Assessment Based Solely on Documents Seized from Third Party Invalid: ITAT Delhi
Income Tax
Income Tax
Mechanical 153D Approval & No Incriminating Material – Delhi ITAT Quashes Entire 153A Assessments
Income Tax
Income Tax
Mechanical 153D Approval Vitiates Entire 153A Block – Delhi ITAT
Income Tax
Income Tax
Addition Partly Deleted as Section 69A Cannot Apply to Mere Documents Found in Search
Income Tax
Income Tax
Section 263 Set Aside for Relying on Uncorroborated Dumb Documents From Third-Party Search
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.
