Assessment u/s 153C - scope of amendment in Section 153C(1) - unless the documents or material seized...

Assessment u/s 153C - scope of amendment in Section 153C(1) - unless the documents or material seized ‘belonged’ to the Assessee, the assumption of jurisdiction u/s 153C qua such Assessee would be impermissible, the change brought about prospectively with effect from 1st June, 2015 by the amended Section 153C (1) did not apply to the search in earlier years .....

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