#Section 69C
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843 articlesIncome Tax
Income Tax
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
Income Tax
Income Tax
Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
Income Tax
Income Tax
Bogus Purchase Disallowance Fails — Third-Party List Alone Is Not Evidence
Income Tax
Income Tax
Protective Additions u/s 68 & 69C Invalid Once Substantive Addition Sustained: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Allows 80IC Depreciation; Bogus Purchases Addition Restricted to 12%
Income Tax
Income Tax
Retracted Third-Party Statement Alone Insufficient for Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
Notice u/s. 148 issued with approval of Member of CBDT is void and invalid
Income Tax
Income Tax
Unsigned Approval u/s 151 Vitiates Reassessment: ITAT Rajkot Quashes Reopenings in Classic Network Pvt. Ltd. Group Case
Income Tax
Income Tax
CIT(A) Remand Power Upheld Under New Section 251 Provision
Income Tax
Income Tax
Section 69C Not Attracted Where Expenses Are Recorded and Paid from Disclosed Sources
Income Tax
Income Tax
Bogus Purchase Theory Rejected; Section 69C Section 68 Additions Deleted in Full
Income Tax
Income Tax
CIT(A) Remand Power Upheld Under New Section 251 Provision
Income Tax
Income Tax
PCIT Cannot Convert Bogus Purchase Disallowance into Section 69C Income via Revision u/s 263
Income Tax
Income Tax
