Assessment u/s 153A/153C - Onus was on the Revenue to show that incriminating material/ document...

Assessment u/s 153A/153C - Onus was on the Revenue to show that incriminating material/ document recovered at the time of search belongs to the assessee and it is not enough for the Revenue to show that documents pertained to the assessee or contains information that relates to the assessee. .....

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