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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Assessments under Section 153A - whatever was recovered during ...


High Court Rules Section 153A Assessments Invalid Due to Evidence Destruction in Fire, Unavailable for Officer's Review.

August 21, 2015

Case Laws     Income Tax     HC

Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments - assessment is not sustainable - HC

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