#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
Single blanket approval under Section 153D for multiple years is invalid: ITAT Delhi
Income Tax
Income Tax
Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
Income Tax
Income Tax
Reopening Beyond Four Years Held Invalid as Based on Stale Information: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Quashes Search Assessments for Lack of Incriminating Material
Income Tax
Income Tax
ITAT Delhi Quashes Assessment for Mechanical Approval Under Section 153D
Income Tax
Income Tax
AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh
Income Tax
Income Tax
AO’s acceptance of excess stock as business income upheld- 115BBE not attracted
Income Tax
Income Tax
Entire Purchase Can’t Be Disallowed as Bogus When Sales Are Accepted: ITAT Chennai
Income Tax
Income Tax
Search assessments based on mechanical approval u/s. 153D were invalid in law
Income Tax
Income Tax
Mass Rubber-Stamp Approval Under Section 153D Invalid: Delhi HC:
Income Tax
Income Tax
Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
Income Tax
Income Tax
No addition u/s. 153A for unabated year be made without incriminating material
Income Tax
Income Tax
ITAT Delhi Quashes 43 Search Assessments for Mechanical 153D Approvals
Income Tax
Income Tax
Search Assessment Quashed: Single Mechanical Approval for Multiple Years Vitiates Order
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.
