Assessment u/s 153A - Deemed dividend addition u/s 2(22)(e) - ...

Court Rules Statements in Search Not Incriminating for Unabated Assessments u/ss 153A, 2(22)(e) of Income Tax Act.

August 23, 2021

Case Laws Income Tax AT

Assessment u/s 153A - Deemed dividend addition u/s 2(22)(e) - whether the statement recorded during search u/s 132(4) of the Act or extracts of books of accounts maintained by the assessee constitute incriminating materials found during search or not? - a statement recorded during the course of search can not be considered an incriminating material in order to make addition in an unabated assessment year - AT

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Assessment u/s 153A - Deemed dividend addition u/s 2(22)(e) - ...

Court Rules Statements in Search Not Incriminating for Unabated Assessments u/ss 153A, 2(22)(e) of Income Tax Act.

August 23, 2021

Case Laws Income Tax AT

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