Assessment u/s 153A - Disallowance of section 80IAB - CIT(A) has ...

Case Laws Income Tax

June 30, 2021

Assessment u/s 153A - Disallowance of section 80IAB - CIT(A) has already rejected the contention of the AO in remand proceeding which were based on the appraisal report. Merely, if it is mentioned in the appraisal report that certain documents are found during the course of the search, which are incriminating in nature, it cannot be presumed that such material was found. The onus is on the Revenue to substantiate their claim with the help of producing relevant incriminating material either before the Ld. CIT(A) or before the Tribunal. - AT

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Assessment u/s 153A - Disallowance of section 80IAB - CIT(A) has ...

Case Laws Income Tax

June 30, 2021

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