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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Assessment u/s 153A - incriminating material - the report of the ...

Case Laws     Income Tax

August 3, 2019

Assessment u/s 153A - incriminating material - the report of the Special Auditor, having been commissioned subsequent to the search, and during the assessment proceedings against DSL, cannot obviously be treated as incriminating material qua the Assessee, recovered during the course of search, in order to justify the addition made in the assessment u/s 153A

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