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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Jurisdiction u/s 153C - incriminating evidence found in search - ...

Income Tax

August 21, 2019

Jurisdiction u/s 153C - incriminating evidence found in search - bank certificate is not an incriminating document based on which the concluded assessment can be disturbed and in absence of any incriminating evidence leading to any unaccounted income unearthed during the course of search - no jurisdiction

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