Assessment u/s 153A pursuant to search - completed assessment - ...

Court Rules: No New Additions in 153A Assessments Without Incriminating Material Found in Search.

August 20, 2018

Case Laws Income Tax AT

Assessment u/s 153A pursuant to search - completed assessment - Additions u/s 68 - unexplained unsecured loan - the assessment cannot embrace any fresh disallowance otherwise than that supported by any incriminating material found during the course of search.

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Assessment u/s 153A pursuant to search - completed assessment - ...

Court Rules: No New Additions in 153A Assessments Without Incriminating Material Found in Search.

August 20, 2018

Case Laws Income Tax AT

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