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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Validity of assessment proceedings initiated u/s 153C – since ...


Section 153C Proceedings Invalid Due to Lack of Reference to Assessee in Seized Material.

September 7, 2014

Case Laws     Income Tax     AT

Validity of assessment proceedings initiated u/s 153C – since the seized material has no reference to the assessee, it cannot be considered to be belonging to the assessee for enabling the initiation of proceedings u/s 153C of the Act - AT

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