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Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Assessment u/s 153A/153C - Onus was on the Revenue to show that ...

Income Tax

June 20, 2020

Assessment u/s 153A/153C - Onus was on the Revenue to show that incriminating material/ document recovered at the time of search belongs to the assessee and it is not enough for the Revenue to show that documents pertained to the assessee or contains information that relates to the assessee.

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