ITAT, Bangalore: Assessment Cannot be Based on Presumptions U/S Section 153C of IT Act - 09.05.2022

Income Tax Appellate Tribunal, Bangalore while considering the directions from the Karnataka High Court has ruled that the assessment under Section 153C of the Income Tax Act, 1961 cannot be based on presumption.

Tags : Income Tax Appellate Tribunal assessment Section 153C presumption

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