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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