Invocation of 153A & 153C - cash seized during assembly election ...

Income Tax

November 6, 2023

Invocation of 153A & 153C - cash seized during assembly election - entitlement to exception u/rule 112F(ii) of the Income Tax Rules, 1962 - Unless, the cash that was seized was in connection with the assembly election, question of excluding the petitioners from the purview of proceeding under Section 147, 153A/153C of the Income Tax Act, 1961 cannot be countenanced. - HC

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Invocation of 153A & 153C - cash seized during assembly election ...

Income Tax

November 6, 2023

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