TMI BlogAssessment u/s 153A - incriminating material is found during search under Section 132 or not? - the...Assessment u/s 153A - incriminating material is found during search under Section 132 or not? - the issue does not arise for consideration unless it can be demonstrated by the Appellant-Revenue that the statements recorded under Section 132(4) disclose some incriminating material on the basis of which orders under Section 153A have been passed. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
