#Section 153C
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Principles & Procedures of Assessment u/s 153C
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Income Tax
Finding of photocopies with searched person does not mean they belong to person holding originals
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Income Tax
Search at house of partner cannot be deemed as search on assessee firm
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Income Tax
Whether Section 153C enables AO to issue notice to third parties on the basis of entries in some documents
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Income Tax
Recording of satisfaction mandatory prior to issuing notice u/s 153C & it should not be vague
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Income Tax
Scope of additions that can be made in a pending assessment and in a completed assessment pursuant to a search u/s 132
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Income Tax
Search Assessment can be made only on the basis of incriminating material found during search
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Income Tax
Onus to prove Third party documents found during search is on department
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Income Tax
Issuance of notice u/s 153C without recording any satisfaction is bad in law
Income Tax
Income Tax
