Possession of material unearthed during search is prerequisite to invoke provisions of Section 153C of Income Tax Act

Affluence Advisory , Last updated: 23 April 2024
Share

I. INTRODUCTION In the case of a non-searched person, whose books of account or documents were found during the search (referred to as other person), an assessment is made under Section 153C of the Act. II. ISSUE In the current case [i], the writ petitions were filed to challenge the validi

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)

Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

Published by

Affluence Advisory
(corporates )
Category Income Tax Report

Possession of material unearthed during search is prerequisite to invoke provisions of Section 153C of Income Tax Act

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

Stay updated! Stay ads free

Original Price : INR 2999/-

Offer Price : INR 1999/-

Related Articles

Popular Articles

Meet our PRO Members

Trending Online Classes

Browse by Category