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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Jurisdiction u/s 153A - there is no case that any part of the ...


Jurisdiction Case: Diary Jottings Uncorroborated, Presumptions u/ss 132(4A) and 292C Inapplicable Against Assessee.

April 28, 2014

Case Laws     Income Tax     AT

Jurisdiction u/s 153A - there is no case that any part of the jottings in the diary has been corroborated from any other findings - presumption u/s 132(4A)/292C of the Act cannot be taken against the assessee - AT

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