#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.

ITAT Delhi Quashes Search Assessments Over Mechanical 153D Approval

ITAT Delhi Quashes Assessments – Mechanical Approval u/s 153D Held Invalid

Composite & Mechanical approval u/s 153D invalidates assessments

ITAT Quashes Assessments Over Mechanical Section 153D Approval

Mechanical approval u/s 153D vitiates entire assessment: ITAT Delhi

ITAT Delhi Quashes Assessment for Mechanical Section 153D Approval

Single sanction u/s. 153D for different Assessment Year granted in stereotype manner is invalid

Partner’s Withdrawal from Firm Not Deemed Dividend U/S 2(22)(e): ITAT Delhi

Proceedings u/s. 153A bad-in-law as no certificate issued as per rule 112F: ITAT Mumbai

Addition in unabated assessment deleted in absence of incriminating material found during search

Addition u/s. 153A cannot be sustained without incriminating material found during search

No Income Tax Assessment beyond 10-year Section 153A limit: ITAT Delhi

Reassessment proceedings based on incorrect information liable to be quashed

Common and composite approval under Section 153D was invalid: Delhi HC
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.
