Assessment u/s 153C - it is necessary that before the provisions ...

Assessing Officer Must Confirm Seized Material Doesn't Belong to Searched Person Before Applying Section 153C.

July 30, 2019

Case Laws Income Tax HC

Assessment u/s 153C - it is necessary that before the provisions of section 153C can be invoked, the AO of the searched person must be satisfied that the seized material which included documents) does not belong to the person referred to in section 153 A, i.e., the searched person.

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Assessment u/s 153C - it is necessary that before the provisions ...

Assessing Officer Must Confirm Seized Material Doesn't Belong to Searched Person Before Applying Section 153C.

July 30, 2019

Case Laws Income Tax HC

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