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Incriminating Material
Absence of Incriminating Material: ITAT rules out Addition on Completed Assessment [Read Order]
August 30, 2024
Income Tax Department cannot make Additions based on Statements Retracted during Search without Incriminating Material: ITAT [Read Order]
August 7, 2024
Completed Assessment can be Reopened only if Incriminating Material is found during Search u/s 132 of Income Tax Act: Delhi HC [Read Order]
January 9, 2024
Proceedings u/s 153 C of Income Tax Act is not Valid in Absence of Incriminating material: Delhi HC [Read Order]
November 23, 2023
Reassessment Proceedings u/s 153 A Income Tax Act cannot be Triggered in Absence of Incriminating Material: Delhi HC [Read Order]
October 25, 2023
No Income Tax Addition can be made in the Absence of Incriminating Materials in respect of Unabated Assessment: ITAT Allows Assessee’s Appeal [Read Order]
October 17, 2023
Addition in 153A assessment of an unabated assessment can be made on the basis of incriminating material only: ITAT deletes addition [Read Order]
October 4, 2023
Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]
September 18, 2023
No addition can be made on completed assessment in absence of Incriminating Material found during course of Search: ITAT [Read Order]
September 16, 2023
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