Meaning of ‘Incriminating Materials’ While Framing The Search Assessment- The Practical Approach

Assessment of income under s.143(3) r.w.s. 153A of the Act must have nexus to the incriminating material, if any, found in the course of search in respect of unabated assessment as continuously held by various High Courts and approved by the Hon’ble Supreme Court (by way of dismissal of SLP).Assessment of income under s.143(3) r.w.s. 153A of the Act must have nexus to the incriminating material, if any, found in the course of search in respect of unabated assessment as continuously held by various High Courts and approved by the Hon’ble Supreme Court (by way of dismissal of SLP).taxmann.com Latest ArticlesRead More

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