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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

In 153A/C assessments additions cannot be made unless they are ...

Income Tax

February 25, 2014

In 153A/C assessments additions cannot be made unless they are based on any incriminating material or inquiries based on such material. - AT

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  1. Assessment u/s 153A - addition u/s 68 - in search assessments, the addition cannot be made without the incriminating material in completed assessments. - AT

  2. Assessment u/s 153A - addition made in respect of completed assessment in absence of any incriminating material - The tribunal found that the additions made to the...

  3. The additions over and above the assessed income cannot be made dehors the incriminating material found at the time of search while completing the assessment under...

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  6. Assessment u/s 153A - Addition of unapproved purchases based on peak calculation - the aforesaid addition is not based on any incriminating documents or material found...

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