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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Reassessment pursuant to Search u/s 132 or 132A - Condition for ...


Reassessment u/s 153A Requires Incriminating Material Found in Searches u/ss 132/132A; None Found Here.

September 16, 2013

Case Laws     Income Tax     AT

Reassessment pursuant to Search u/s 132 or 132A - Condition for invocation of section 153A of the Income Tax Act - There was no incriminating material found during search for these years - no additions - AT

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