Section 153A: No Additions in Unabated Assessments Without Incriminating Documents Seized During Search.

Assessments u/s 153A - basis of the Special Auditor’s Report u/s 142(2A) - no addition can be made in unabated assessment u/s 153A(1)(b) unless it is based upon incriminating documents seized/impounded during the course of search .....

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