Assessment u/s 153C - it is contended that addition could be ...
Case Laws Income Tax
December 19, 2020
Assessment u/s 153C - it is contended that addition could be made in absence of any incriminating material found during the course of search. - Merely because a satisfaction note has been recorded, cannot lead us to reach to this conclusion, especially when the Revenue has not laid any foundation to support their contention. - HC
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