#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.

Delhi ITAT Deletes ₹7.15 Crore Protective Addition After Substantive Assessment Quashed

Delhi ITAT Quashes ₹12.62 Cr Additions: 153C Six-Year Limit Ran From Material Handover

ITAT Delhi Sets Aside Section 153C Assessments Due to Common Section 153D Approval

Allahabad HC Quashes Assessment Due to Mechanical Section 153D Approval

ITAT Delhi Quashes 21 Assessments Over Invalid Section 153D Approval

Jodhpur ITAT Quashes Search Assessment for Mechanical Section 153D Approval

ITAT Annuls Section 153C Assessments for Common Satisfaction Note Across Assessment Years

Advance Sale Consideration Cannot Be Taxed as Unexplained Money: ITAT Hyderabad

Section 154 Order Cannot Survive Once Assessment Is Quashed: ITAT Delhi

Appeal Dismissed; HC Order on Section 153D Approval Upheld: SC

Section 153C Assessment Quashed for Lack of Incriminating Material: ITAT Delhi

Wrong Mention of Section 69 Instead of 69A Does Not Invalidate Addition: ITAT Hyderabad

Section 153C Proceedings Require Year-Specific Incriminating Material: Madras HC

Mere WhatsApp Chats Cannot Justify Year-Wide Production Addition: ITAT Ahmedabad
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.
