Assessment u/s 153A - Addition made u/s 68 on account of ...

Court Rules No Additions u/s 153A Due to Lack of Incriminating Evidence in Non-Abated Assessments.

September 21, 2021

Case Laws Income Tax HC

Assessment u/s 153A - Addition made u/s 68 on account of unexplained credits and u/s 69C on account of unexplained expenses - assessment of the respondents had attained finality prior to the date of search and no incriminating documents or materials had been found and seized at the time of search. Consequently, no addition can be made under Section 153A of the Act as the cases of respondents are of non-abated assessments - HC

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Assessment u/s 153A - Addition made u/s 68 on account of ...

Court Rules No Additions u/s 153A Due to Lack of Incriminating Evidence in Non-Abated Assessments.

September 21, 2021

Case Laws Income Tax HC

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