Addition under Section 153A Cannot Be Sustained Without Incriminating Material in Unabated Assessments – DCIT vs Amit Sankhwal (ITAT Delhi) | Sections 132, 133A, 153A of Income Tax Act

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14/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 137
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Facts of the CaseA search and seizure operation under Section 132 of the Income Tax Act, 1961 was conducted on 27.07.2016 and 23.08.2016 at the premises of the assessee and related group entities.Subsequently, assessme...

INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME, Section 10 Income Tax Act, 1961

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23/12/2025  |  0 COMMENTS  |  VISITOR'S COUNT: 699
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CHAPTER IIIINCOMES WHICH DO NOT FORM PART OF TOTAL INCOMEIncomes not included in total income.10. In computing the total income of a previous year of any person, any income falling within any of the following clause...