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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Assessment u/s 153A - the disallowances made for the Assessment ...


Disallowances for Concluded Assessment Years u/s 153A Require Incriminating Material Found During Search.

January 24, 2020

Case Laws     Income Tax     AT

Assessment u/s 153A - the disallowances made for the Assessment years which were unabated/concluded assessments as on date of search cannot be made in the search assessments in the absence of any incriminating material found in the course of search

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