#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
Section 153C Proceedings Invalid as AO Failed to Record Separate Year-Wise Satisfaction: ITAT Delhi
Income Tax
Income Tax
Pune ITAT Deletes ₹4.02 Crore ‘On-Money’ Addition; Third-Party Statements and Dumb Documents Not Enough
Income Tax
Income Tax
Kerala HC Sets Aside ITAT Order as Section 153D Approval Was Not Specifically Examined
Income Tax
Income Tax
Search-Based Addition Cannot Be Made Through Reassessment; ITAT Quashes Entire Assessment
Income Tax
Income Tax
ITAT Delhi Quashes Search Assessments Due to Mechanical Section 153D Approval
Income Tax
Income Tax
ITAT Quashes Assessments as Section 153D Approval Was Granted Mechanically
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1st April 2021
Income Tax
Income Tax
Assessment Quashed as Section 153D Approval Was a Mechanical Exercise: ITAT Dehradun
Income Tax
Income Tax
Section 153D Approval Was Granted Mechanically – ITAT Delhi Quashes Assessments
Income Tax
Income Tax
ITAT Quashes Section 153A Assessment as AY 2010-11 Fell Outside Ten-Year Block Period
Income Tax
Income Tax
ITAT Orders Fresh Review as On-Money Addition Was Based on Loose Sheet
Income Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
ITAT Deletes Section 69A Addition as WhatsApp Chats Alone Cannot Prove Cash Payments
Income Tax
Income Tax
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
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.
