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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A - incriminating material - the report of the ...

Income Tax

August 3, 2019

Assessment u/s 153A - incriminating material - the report of the Special Auditor, having been commissioned subsequent to the search, and during the assessment proceedings against DSL, cannot obviously be treated as incriminating material qua the Assessee, recovered during the course of search, in order to justify the addition made in the assessment u/s 153A

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