Section 292C, inter alia, provides that where any books of ...
Possession of Documents Presumed Ownership Under Income Tax Act Section 292C, Rebuttable with Evidence.
February 20, 2016
Case Laws Income Tax HC
Section 292C, inter alia, provides that where any books of accounts or other documents are found in possession or control of any person in the course of search u/s 132 or survey under Section 133A of the Act, it may be presumed that such books or documents belong to such person. Undisputedly, such presumption is rebuttable - HC
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