Addition u/s 153C of Income Tax Act without Incriminating Material is Invalid: Delhi HC [Read Order]

Income Tax Act - Incriminating Material - Income Tax - Delhi Highcourt - taxscan

In a significant case, the Delhi High Court has held that an addition under section 153C of the Income Tax Act without incriminating material is invalid. The appellant/revenue challenged the common order dated 07.12.2017 passed by the Income Tax Appellate Tribunal [“Tribunal”]. The Tribunal has disposed of the appeals of the appellant/revenue and the cross-objections…

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