#Section 158BC
Log in to FollowLatest Section 158BC updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Transfer of case u/s. 127 to centralize assessment of all connected persons is justifiable

Section 153C Notice Invalid for 22-Month Delay in Recording Satisfaction

Inordinate Delay in Satisfaction Note Invalidates Section 153C Notice: Gujarat HC

Section 54/54F Deductions Denied on Joint Ownership in Capital Gains Case

Addition based on documents found from third party without granting cross-examination is not sustainable

Security deposit is actually sale consideration and is merely used as devise to postpone tax liability

Delay in filing cross-objection condoned and Tribunal directed to hear cross-objection

No Room for Double Assessment: ITAT Deletes ₹45 Crore Bogus-Loss Addition

Reassessment order was quashed in absence of a valid section 143(2) notice

Illustrative explanation of Block Assessment- Section 158B to 158BI

ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments

Action under Section 153C cannot be based solely on Survey Material

No addition on the basis of loose papers in absence of corroborative material

Interest on late filing of return u/s 158BC is mandatory leviable on persons other than searched persons
Explore the latest Section 158BC 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.
