Assessment u/s 153A - Addition of interest income - Under the ...
No Income Addition Allowed u/s 153A When No Incriminating Material Found During Search.
August 12, 2019
Case Laws Income Tax AT
Assessment u/s 153A - Addition of interest income - Under the present proceedings which has been initiated u/s 153A, given that the original proceedings were not abated as on the date of search and in absence of any incriminating material found during the course of search, no addition can be made
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