Assessment u/s 153C - scope of amendment in Section 153C(1) - ...

Case Laws Income Tax

August 20, 2019

Assessment u/s 153C - scope of amendment in Section 153C(1) - unless the documents or material seized ‘belonged’ to the Assessee, the assumption of jurisdiction u/s 153C qua such Assessee would be impermissible, the change brought about prospectively with effect from 1st June, 2015 by the amended Section 153C (1) did not apply to the search in earlier years

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Assessment u/s 153C - scope of amendment in Section 153C(1) - ...

Case Laws Income Tax

August 20, 2019

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