Validity of notice issued u/s 153C - the seized material found ...

Case Laws Income Tax

July 29, 2020

Validity of notice issued u/s 153C - the seized material found from the premises of the 3rd party in the course of search does not belong to the assessee. Thus in our considered view the proceedings u/s 153C of the Act, cannot be initiated. - AT

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Validity of notice issued u/s 153C - the seized material found ...

Case Laws Income Tax

July 29, 2020

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