The additions over and above the assessed income cannot be made ...

Increased income assessments u/s 153A require incriminating evidence found during a search. No evidence, no addition.

January 25, 2014

Case Laws Income Tax AT

The additions over and above the assessed income cannot be made dehors the incriminating material found at the time of search while completing the assessment under section 153A - AT

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The additions over and above the assessed income cannot be made ...

Increased income assessments u/s 153A require incriminating evidence found during a search. No evidence, no addition.

January 25, 2014

Case Laws Income Tax AT

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