Assessment u/s 153A - Difference in scope of proceedings for ...

ITAT Rules Against Tax Additions: Incriminating Evidence Required for Completed Assessments Post-Search.

November 24, 2023

Case Laws Income Tax HC

Assessment u/s 153A - Difference in scope of proceedings for abated assessment and for a completed assessment - Jurisdiction u/s 153A to make additions in case of completed assessment if no incriminating material found during search - ITAT rightly deleted the additions - HC

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Assessment u/s 153A - Difference in scope of proceedings for ...

ITAT Rules Against Tax Additions: Incriminating Evidence Required for Completed Assessments Post-Search.

November 24, 2023

Case Laws Income Tax HC

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