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Income Tax - Highlights / Catch Notes

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Assessment u/s 153C - the bank accounts found during the course ...


Undisclosed bank accounts found during search trigger proceedings u/s 153C of the Income Tax Act.

October 29, 2018

Case Laws     Income Tax     AT

Assessment u/s 153C - the bank accounts found during the course of search are not declared by the assessee and constitute the incriminating material for the purpose of initiating the proceedings u/s 153C

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