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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Interpretation and construction of section 153C - assessment of ...


Court Rules Section 153C Assessment Invalid: No Relevant Documents Found During Seizure for Assessee's Year.

July 3, 2014

Case Laws     Income Tax     HC

Interpretation and construction of section 153C - assessment of another Assessee – no document pertaining to AY under consideration was found during seizure - The seized document was not belonging to the Assessee - assessment is not valid - HC

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