Ascertaining income - assessments u/s 153A after search - the ...

Assessments u/s 153A Must Consider All Incriminating Material; Dismissing Accounts Without Examination is Improper.

February 1, 2016

Case Laws Income Tax AT

Ascertaining income - assessments u/s 153A after search - the incriminating material should considered in totality and when assessee has submitted copious accounts for incriminating material it cannot be discarded summarily as done by ld. AO. - AT

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Ascertaining income - assessments u/s 153A after search - the ...

Assessments u/s 153A Must Consider All Incriminating Material; Dismissing Accounts Without Examination is Improper.

February 1, 2016

Case Laws Income Tax AT

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