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section 153C of the Income Tax Act
Limitation Period Begins from Date of Document Transfer from AO of Searched Person to AO of Other Person u/s 153C: Delhi HC [Read Order]
May 6, 2025
ITAT Condones 450-Day Delay in Income Tax Appeal Filing Due to Former CA’s Oversight [Read Order]
April 25, 2025
S. 153C Reassessment Invalid without Incriminating Evidence, Two-Tier AO Satisfaction Required Even Before 2015 Amendment: Delhi HC [Read Order]
March 2, 2025
ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]
December 27, 2024
No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenue’s Appeal [Read Order]
November 29, 2024
No Issuance of Income Tax Notice Beyond 10 years from Relevant Assessment Year as per S.149 r/w 153C: Delhi HC [Read Order]
November 10, 2024
Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]
August 30, 2024
Unsigned Excel Sheet without Corroboration Fails as Evidence in S. 153C Income Tax Proceedings: Gujarat HC dismisses Revenue’s Appeal [Read Order]
July 8, 2024
ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]
May 23, 2024
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