Assessment u/s 153A - addition was made based on the statement ...

Addition Based on Director's Statement in Section 153A Assessment Invalid Without Incriminating Documents Found at Assessee's Premises.

May 24, 2023

Case Laws Income Tax AT

Assessment u/s 153A - addition was made based on the statement of director of investing companies recorded in an independent proceedings u/s 132/133A/131(1) and the finding of inquiry or investigation was carried in case of investing companies without referring to incriminating document found from the premises of the assessee in this regard which would have made basis for the addition in the assessment. - No additions - AT

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Assessment u/s 153A - addition was made based on the statement ...

Addition Based on Director's Statement in Section 153A Assessment Invalid Without Incriminating Documents Found at Assessee's Premises.

May 24, 2023

Case Laws Income Tax AT

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