#Section 153A
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Enforceability of Section 153A/ Section 153C –An Analysis
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Document related to transactions recorded in books cannot be considered as incriminating material
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Assessment U/s. 153A invalid in absence of valid search at assessee’s business premises
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Notice u/s 142(1) not become invalid on mere mention of section 153A unnecessarily
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No addition in case of unabated assessment if no incrimination material was found
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Assumption of jurisdiction U/s. 153A invalid if No incriminating material found
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Deduction U/s. 80-IA Claimed through return filed U/s. 153A instead of revised return cannot be denied
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Assessment U/s. 153C without mentioning assesse’s name in legal paper and non-establishment of nexus with searched party was invalid
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No addition in Assessment U/s. 153A if No incriminating material found
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Wrong Name on Assessment Order of non existent Company can’t be cured by section 292B
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Assessment after search U/s. 153A is limited to incriminating evidence found during search
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No addition in Section 153A assessment for unexplained share capital In absence of incriminating material
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Assessment U/s. 153A-No incriminating material- No Addition can be made
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