#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.
Income Tax
Income Tax
Section 158BC notice in absence of search warrant is bad in law
Income Tax
Income Tax
Addition for Capitation Fee should be made against collages instead of Parents
Income Tax
Income Tax
Assessment framed u/s 158BC was void ab initio if notice U/s. 143(2) was not issued
Income Tax
Income Tax
Search do not become invalid merely because warrant was in the name of a dead person
Income Tax
Income Tax
Order u/s 153C passed without JCIT approval u/s 153D is void
Income Tax
Income Tax
Statement cannot be sole basis for addition in block assessment
Income Tax
Income Tax
Recording of satisfaction note U/s. 158BD/153C of the Act- reg.
Income Tax
Income Tax
Satisfaction is a prerequisite for initiating assessment proceedings against any other person u/s.158BD
Income Tax
Income Tax
Proceedings u/s 158BD not tenable where satisfaction note is not on record
Income Tax
Income Tax
Proceedings u/s 158BD raised after gap of 3 years, even after completion of block assessment, not maintainable – ITAT
Income Tax
Income Tax
No interest u/s 234B during Block Assessment
Income Tax
Income Tax
Delay in issuing notice u/s 158BD by 10 months cannot be considered contemporaneous
Income Tax
Income Tax
Valid “Satisfaction Note” as required u/s 158BD requires proper recording of evidences for being satisfied
Income Tax
Income Tax
Penalty only on Income determined by AO in excess of Income in return filed U/s. 158BC
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.
