Assessment u/s.153C - incriminating material found during the ...

Case Laws Income Tax

August 13, 2020

Assessment u/s.153C - incriminating material found during the course of search or not - It is beyond the scope of our understanding that as to why figures are different in both the returns submitted by the assessee with the income tax department, whereas the auditor and the date of audit report is also same in the both the returns. - The dual policy taken by the assessee cannot be accepted. - AT

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Assessment u/s.153C - incriminating material found during the ...

Case Laws Income Tax

August 13, 2020

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