#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 Section 153C Proceedings for Consolidated Satisfaction & Mechanical Approval

WhatsApp Chats Alone Cannot Prove ₹23 Cr On-Money; Refurbishment Proposal Accepted & Addition U/s 69 Deleted

U/s 69A Addition Partly Sustained – Estimated Relief Granted Considering Household Savings

U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction

Section 153C Assessment Quashed – Mechanical & Combined Approval U/s 153D Held Invalid

Section 153A Assessment Quashed – Mechanical Approval U/s 153D Held Invalid

Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration

Section 153C Prevails Over Section 148 in Third-Party Search Cases: Rajasthan HC

Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts

Omnibus Section 153D Approval = Fatal Jurisdictional Defect – Entire Group Assessments Quashed

Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses

Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed

ITAT Chandigarh Restored Appeal as CIT(A) Failed to Decide Case on Merits

₹100 Crore U/s 153A Addition Quashed: Seized Third-Party Paper Not Incriminating for Completed Year
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.
