#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
Assessment u/s. 153C quashed due to lack of jurisdiction
Income Tax
Income Tax
One Satisfaction Note for Seven Years Invalidates Section 153C: ITAT Pune
Income Tax
Income Tax
Omnibus Section 153D Approval Invalid, Entire Search Assessment Quashed
Income Tax
Income Tax
Penalty Under Section 270A Deleted After 153A Assessment Fails
Income Tax
Income Tax
Assessment Quashed Due to Mechanical Section 153D Approval
Income Tax
Income Tax
Whatsapp Chats Insufficient for Section 69A Addition Without Proof of Receipt: ITAT Delhi
Income Tax
Income Tax
Cash Payment Disallowance Rejected Due to Valid 40A(3) Relief
Income Tax
Income Tax
Single Section 153D Sanction for Seven Years Deemed Illegal by ITAT
Income Tax
Income Tax
Difference of Opinion Not Enough to Invoke Revisionary Jurisdiction: ITAT Mumbai
Income Tax
Income Tax
Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed
Income Tax
Income Tax
PCIT Cannot Revise U/s 153C Order Without First Upsetting U/s 153D Approval
Income Tax
Income Tax
Common Section 153D approval makes all search assessments void ab initio
Income Tax
Income Tax
Same-Day 153D Approval Invalidates Section 153A Assessments
Income Tax
Income Tax
Mechanical u/s 153D Approval Invalidates u/s 153C Assessment: ITAT Quashes Entire Proceedings
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.
