Assessment under section 153A is invalid if there is no independent application of mind by Jt. CIT before granting approval under section 153D

Recent Posts

• Union Budget – 2024: Rationalisation of Tax Deducted at Source rates
• GST proceedings cannot initiate against a non-existent Company: Karnataka HC
• Abolition of Angel Tax in the Budget:
• TDS on Remuneration to the Partner: Government must understand that the Power to Tax includes Power to Destroy
• Top 100 Highlights of Budget 2024 by Nirmala Sitharaman
• Key Budget Highlights: India Fiscal Year 2025
• Finance (No.2) Bill, 2024 & changes related to GST Law
• Goods cannot be detained for non-generation of e-invoice if there was no intention to evade tax payment: Allahabad HC
• Income Tax Proposal in Union Budget – 2024
• Overview of Direct Tax Proposal in Union Budget – 2024