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Income Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Assessment u/s 153A - Addition u/s 68 - incriminating material ...

April 29, 2020

Case Laws     Income Tax     AT

Assessment u/s 153A - Addition u/s 68 - incriminating material found in search or not? - all the facts were disclosed in the ITR or books accounts maintained, prior to search - Thus, there is no recovery of any incriminating material during the course of search against the assessee so as to make any of the additions against the assessee.

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