Begin typing your search above and press return to search.
Legality of Prior approval of Joint Commissioner for Assessment in Search Cases under Section 153D of the Income Tax Act, 1961
Section 153D of the act in the present Search Assessment regime mandates that prior approval is necessary for a valid assessment under Section 153A...
![Both ACIT and JCIT can sanction Notice for Re-Opening of Assessment: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Notice-Taxscan.jpg "Both ACIT and JCIT can sanction Notice for Re-Opening of Assessment: Allahabad HC [Read Order]")
![S. 14A is Applicable in case of Disallowance on account of Expenditure incurred from Exempt Income in the form of Dividend: ITAT Kolkata [Read Order]](/images/placeholder.jpg "S. 14A is Applicable in case of Disallowance on account of Expenditure incurred from Exempt Income in the form of Dividend: ITAT Kolkata [Read Order]")