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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