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Document related to to expenses/EBIDTA details, etc. can’t be said incriminating material to initiate proceedings u/s 153A
Case Law Details
- Case Name
- Vivimed Labs Limited Vs ACIT (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Hyderabad
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Vivimed Labs Limited Vs ACIT (ITAT Hyderabad)
hon’ble apex court’s landmark decision in CIT Vs. Sinhaghad Technical Educational Society (2017) 84 com 290 (SC) that no such proceedings initiated u/s 153A of the Act sustainable in law for want of incriminating material found or seized during the course of search. We make it clear that although the Revenue has vehemently argued that there indeed exists sufficient seized material in light of the annexures attached with the DRP’s directions (supra), a perusal thereof sufficiently indicates that this so called material parts a...
