Assessment u/s 153A/153C - Onus was on the Revenue to show that ...

Case Laws Income Tax

June 20, 2020

Assessment u/s 153A/153C - Onus was on the Revenue to show that incriminating material/ document recovered at the time of search belongs to the assessee and it is not enough for the Revenue to show that documents pertained to the assessee or contains information that relates to the assessee.

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Assessment u/s 153A/153C - Onus was on the Revenue to show that ...

Case Laws Income Tax

June 20, 2020

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