Assessment u/s 153A - determination of undisclosed income - The ...

Judgment Clarifies Undisclosed Income Assessment u/s 153A, Highlights Differences with Chapter XIVB and Pending Proceedings.

May 5, 2020

Case Laws Income Tax AT

Assessment u/s 153A - determination of undisclosed income - The observations made in the judgment contrasting the provisions of determination of undisclosed income under Chapter XIVB with determination of total income under Sections 153A to 153C have to be read in the context of second proviso only, which deals with the pending assessment/reassessment proceedings.

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Assessment u/s 153A - determination of undisclosed income - The ...

Judgment Clarifies Undisclosed Income Assessment u/s 153A, Highlights Differences with Chapter XIVB and Pending Proceedings.

May 5, 2020

Case Laws Income Tax AT

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