Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Sec. 153C

Karnataka H.C : There exists any undisclosed income which may belong to any other person other than the searched person under Sections 132 or 132-A

Avijit Das / January 24, 2019

High Court Of Karnataka Shyamraj Singh And SVK Minerals By ITS Managing (Rep.Partner, Mr. Shyamraj Singh) vs. Commissioner Of Deputy […]

Sec. 143(3), Sec. 153C, Sec. 234A, Section 153

Madras H.C : The assessment, in respect of the private limited company was completed under Section 143 (3) read with Section 153(C) read with Section 153A of the Income Tax Act

Avijit Das / April 28, 2018

High Court Of Madras Vasan Health Care Pvt. Ltd. vs. Assistant Commissioner Of Income Tax Section 143(3), 153(C), 234A Asst.

S.C : Where loose papers found and seized from residence of President of assessee, an educational institution, indicating capitation fees received by various institutions run by assessee did not establish co-relation document-wise with assessment years in question notice issued under section 153C had rightly been quashed and set aside

Avijit Das / August 29, 2017

Supreme Court Of India CIT-III, Pune vs. Sinhgad Technical Education Society Section : 153C Assessment Years : 2000-01 to 2003-04

Sec. 153C, Sec. 153A

Delhi H.C : Whether as per recent amendment to section 153C(1) for both searched person, and other person, period of reassessment would be six assessment years preceding year of search

Avijit Das / August 17, 2017

High Court Of Delhi Pr.CIT vs. Sarwar Agency (P.) Ltd. Section 153C, 153A Assessment Year 2006-07 Muralidhar And Pratibha M.

Delhi H.C : Where satisfaction notes recorded by Assessing Officer of assessee and Assessing Officer of searched person were identically worded carbon copy, proceeding could not be initiated against assessee under section 153C

Avijit Das / July 10, 2017

High Court Of Delhi Canyon Financial Services Ltd. vs. ITO Section 153C Assessment years 2006-07 to 2011-12 Dr. S. Muralidhar

Sec. 153C, Section 69C

Bombay H.C : Whether the transaction in question, i.e., sale of shares of Indian Subsidiary to the Singapore based company was in principle taxable in India or not.

Avijit Das / June 23, 2017

High Court Of Bombay CIT, Central-III, Mumbai vs. Lavanya Land (P.) Ltd. Section 69C, 153C Assessment Year : 2009-10 S.C.

Delhi H.C : Where Assessing Officer of searched person recorded that documents seized during search belonged to assessee, merely because he had not categorically stated that documents mentioned therein did not belong to searched person would not invalidate assumption of jurisdiction under section 153C in respect of assessee

Avijit Das / May 25, 2017

High Court Of Delhi Ganpati Fincap Services (P.) Ltd. vs. CIT Section 153C Assessment years 2004-05 to 2009-10 Dr. S.

Sec. 153C, Section 153

Delhi H.C : Satisfaction note for initiating proceedings under section 153C read with 153A

Avijit Das / April 25, 2017

High Court Of Delhi ARN Infrastructure India Ltd. vs. ACIT, Central Circle-28, New Delhi Section : 153C Assessment years :

Sec. 153C, Section 153

Bombay H.C : The Tribunal was justified in ignoring crucial evidence and surrounding circumstances and proceeding to interpret Section 153C of the Act, narrowly and mechanically, and deleting the additions made under Section 69C of the Act both on merits and point of law

Avijit Das / February 7, 2017

High Court Of Bombay CIT, Central-III, Mumbai vs. Arpit Land (P.) Ltd. Section 153C Assessment years 2007-08 and 2008-09 M.S.

Delhi H.C : The satisfaction note was flawed and could not withstand scrutiny under Section 153(C) of the Income Tax Act, 1961

Avijit Das / November 22, 2016

High Court Of Delhi Pr.CIT-8 vs. Super Malls (P.) Ltd. Section 153C S. Ravindra Bhat And Najmi Waziri, JJ. IT

Post pagination

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top