Disallowances for Concluded Assessment Years u/s 153A Require Incriminating Material Found During Search.

Assessment u/s 153A - the disallowances made for the Assessment years which were unabated/concluded assessments as on date of search cannot be made in the search assessments in the absence of any incriminating material found in the course of search .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X