Undisclosed investment - assessment u/s 153C - Only on the basis ...

Section 153C Investment Assessment Requires Incriminating Documents for Validity, Not Just Ad Hoc Income Disclosure.

November 2, 2013

Case Laws Income Tax AT

Undisclosed investment - assessment u/s 153C - Only on the basis of ad hoc bifurcation of the disclosure or surrendered income at initial stage of proceeding and in absence of any incriminating document shall not make such addition sustainable - AT

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Undisclosed investment - assessment u/s 153C - Only on the basis ...

Section 153C Investment Assessment Requires Incriminating Documents for Validity, Not Just Ad Hoc Income Disclosure.

November 2, 2013

Case Laws Income Tax AT

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