The determination of income is on the basis of the impounded ...

Jurisdiction Assumption u/s 153C Invalid: Income Based on Survey, Not Seized Assessee Materials.

October 28, 2014

Case Laws Income Tax AT

The determination of income is on the basis of the impounded materials as a result of survey and not on the basis of any seized materials belonging to the assessee - the pre-conditions for assuming jurisdiction u/s 153C are not satisfied - AT

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The determination of income is on the basis of the impounded ...

Jurisdiction Assumption u/s 153C Invalid: Income Based on Survey, Not Seized Assessee Materials.

October 28, 2014

Case Laws Income Tax AT

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