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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Assessment u/s 153A - concluded assessments in the instant ...


Concluded assessments u/s 153A remain unchanged if based on the same material facts as the original assessment.

February 19, 2016

Case Laws     Income Tax     AT

Assessment u/s 153A - concluded assessments in the instant appeal cannot be disturbed on the same set of material facts as prevailing when the assessment was framed u/s 153A read with Section 143(3) of the Act on 31.12.2009 in pursuant to search - AT

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