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Section 153A

ITAT digital evidenec - ITAT pune - digital evidence - Taxscan
Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore [Read Order]
February 10, 2025
ITAT - ITAT Delhi - Income Tax Appellate Tribunal - Commissioner of Income Tax - Cash Credit - Unexplained Cash Credit - TAXSCAN
No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]
August 30, 2024
Income Tax - Income Tax Act - Income Tax Commissioner - Delhi HC - TAXSCAN
AY relevant for Action depends on Date of Recording Satisfaction, not Date of Search u/s 153C of Income Tax Act: Delhi HC [Read Order]
August 12, 2024
ITAT - income tax - income tax - ITAT delhi - Search related - case Competent authority - TAXSCAN
Assessment/Reassessment in a Search-Related Case Cannot Be Passed Without Proper Approval by Competent Authority: ITAT [Read Order]
June 6, 2024
expenditure - deduction - Income Tax Act - ITAT - disallowance - TAXSCAN
Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]
December 16, 2023
Section 153A - Searched Person - Jurisdiction - Delhi High Court - Taxscan
Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]
March 2, 2021
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