Assessment u/s 153A - addition on account of gain on sale of ...

Court Rules Addition Invalid Due to Lack of Incriminating Evidence Found During Section 153A Search.

August 3, 2019

Case Laws Income Tax AT

Assessment u/s 153A - addition on account of gain on sale of investment - in the instant case, there is no incriminating material was found during the course of search and the addition was made on the basis of certain inquiries conducted subsequent to the search on the basis of return already filed - on this issue itself addition has to be deleted

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Assessment u/s 153A - addition on account of gain on sale of ...

Court Rules Addition Invalid Due to Lack of Incriminating Evidence Found During Section 153A Search.

August 3, 2019

Case Laws Income Tax AT

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