TMI BlogAssessment u/s 153C - it is necessary that before the provisions of section 153C can be invoked, the AO...Assessment u/s 153C - it is necessary that before the provisions of section 153C can be invoked, the AO of the searched person must be satisfied that the seized material which included documents) does not belong to the person referred to in section 153 A, i.e., the searched person. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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