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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Validity of proceedings u/s 153C - addition u/s 69C - non ...

Income Tax

February 13, 2017

Validity of proceedings u/s 153C - addition u/s 69C - non satisfaction of the condition precedent viz. the seized document must belong to the assessee is a jurisdictional issue and non satisfaction thereof would make the entire proceedings taken thereunder null and void - HC

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