Interpretation and construction of section 153C - assessment of another Assessee – no document...

Interpretation and construction of section 153C - assessment of another Assessee – no document pertaining to AY under consideration was found during seizure - The seized document was not belonging to the Assessee - assessment is not valid - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X