Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Characterization of receipt - amount received by...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Valuation of imported goods - inclusion of royalty...     TaxTMI    Reopening of assessment u/s 147 - The petitioner...     TaxTMI    Validity Of Order passed u/s 73 of the Central...     TaxTMI    Denial of Input Tax Credit (ITC) - Proof of...     TaxTMI    Rectification petition - Validity Of Order passed -...     TaxTMI    Service of SCN - Breach of principles of natural...     TaxTMI    Fixation of Tariff Value of Edible Oils, Brass...     TaxTMI    The Ministry of Finance's recent notification...     TaxTMI    Levy of late fee u/s 234E for the delay in filing...     TaxTMI    Jurisdiction to issue show cause notice and...     TaxTMI    Disparity between the petitioner's GSTR 1 and GSTR...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Assessment u/s 153A - addition u/s 68 - s there were no ...

Income Tax

January 23, 2018

Assessment u/s 153A - addition u/s 68 - s there were no incriminating material found in search for assessment year under appeal - Invocation of section 153A by the A.O. for assessment year under appeal was without any legal basis - AT

View Source

 

← Previous Next →

 

You may also like:

  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. Validity of assessments u/s 153A – when nothing incriminating material was found in the course of search, completed / finalized assessments for such years could not be...

  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...

  4. 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

  5. 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...

  6. Assessment u/s 153A - Addition of unsecured loans as undisclosed in u/s. 68 - the assessment proceedings were not pending at the time of search. Hence assessment for...

  7. 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...

  8. Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132...

  9. Assessment u/s 153A - Addition u/s 68 - bogus LTCG - Except the statement of the assessee u/s. 132(4) agreeing for the addition there is no seized incriminating material...

  10. Assessment u/s 153C/153A - Addition u/s 68 - Seized incriminating material has to pertain to the assessment year in question and have co-relation, document-wise, with...

 

Quick Updates:Latest Updates

H: Eligibility for concessional rate of GST - Biomass Fired (Steam) Boile...
H: Allowable expenditure of Education Cess” - The Supreme Court set aside...
H: Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing ...
H: Validity of assessment order - as argued without giving the petitioner...
H: Estimation of income - bogus purchases - quantification of profit - Th...
H: Reopening of assessment - The Appellate Tribunal cited the CBDTs instr...
H: Levying penalty u/s. 271(1)(c) - The appellant, a partner in a partner...
H: Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objecti...
H: Addition u/s 40A(3) - Cash expenditure - assessee has made payments to...
H: Income taxable in India or not - Salary income - Australia assignment ...
H: Taxability of income in India - Addition of receipt emanating from off...
H: Eligibility of Deduction u/s 80P - bank interest earned from cooperati...
H: Adjudication of SCN after 17 years - The High Court ruled that the bel...
H: Finalization of the provisional assessment - The High Court emphasized...
H: Remission of duty - Application of Section 23 - duty free goods brough...
F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
F: Man power supply to Poultry Farm - Taxable or exempt
F: iterest liability
F: Credit Note
F: gst rule 96(10)
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C: Circular on Standardization of the Private Placement Memorandum (PPM) ...
C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
N: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
A: The onus is entirely on the Revenue to establish existence of PE every year
A: Know the Contrasts between PF and ESIC
A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A: If tax liability including interest has been paid subsequently SCN can...