Estimation of income - Reassessment u/s 153A pursuant to search ...

High Court Rules Against High Income Estimation u/s 153A Due to Lack of Incriminating Evidence in Search.

September 16, 2013

Case Laws Income Tax HC

Estimation of income - Reassessment u/s 153A pursuant to search u/s 132 or 132A - AO rejected books of account - evenue failed to point any special circumstances for estimation of such high profit particularly when during the course of search no incriminating material was found - HC

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Estimation of income - Reassessment u/s 153A pursuant to search ...

High Court Rules Against High Income Estimation u/s 153A Due to Lack of Incriminating Evidence in Search.

September 16, 2013

Case Laws Income Tax HC

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