Assessment u/s 153A - Bogus LTCG - statement recorded in search ...

Case Laws Income Tax

March 1, 2021

Assessment u/s 153A - Bogus LTCG - statement recorded in search action against a third person - the Assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed - ITAT rightly deleted the additions - HC

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Assessment u/s 153A - Bogus LTCG - statement recorded in search ...

Case Laws Income Tax

March 1, 2021

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