Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

No addition can be made u/s. 153A unless there are certain ...

Income Tax

October 7, 2016

No addition can be made u/s. 153A unless there are certain documents or material found in the search to support the view of the AO regarding low household withdrawals. - AT

View Source

 


 

You may also like:

  1. Reopening of a concluded case u/s 153A - in absence of any incriminating material found as a result of search, the addition made u/s 153A cannot be sustained - AT

  2. 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...

  3. Assessment u/s 153A - Assessment for AY 2006-07 was already completed prior to the date of search and having not abated, the scope of proceedings u/s.153A of the Act had...

  4. 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...

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

  6. Validity of Assessment u/s 153A - The information obtained from outside agencies which was confronted with the assessee during the search cannot be considered as...

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

  8. Assessment u/s 153A - completed assessments to be interfered with by the A.O. while making the assessment u/s 153A - The Tribunal upheld the decision of the Ld. CIT(A)...

  9. Addition being the income admitted during the search action - Information contained in the seized documents are just the information without any support and therefore no...

  10. Assessment u/s 153A - Addition u/s 68 - bogus LTCG - penny Stocks - whether documents found during the course of search were of incriminating nature? - The tribunal...

 

Quick Updates:Latest Updates