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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Inclusion of AY in which search was conducted into the period of ...

Income Tax

December 1, 2017

Inclusion of AY in which search was conducted into the period of 6 assessment years - recording of satisfaction during the next year - assessment for assessment year 2008-09 should have been completed u/s 153A read with 153C and not as regular assessment u/s 143(3), by treating the A.Y. 2008-09 as year of search. - AT

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