S. 153C Applicable to Searches Prior to Finance Act, 2015 Also: Delhi HC remands Income Tax Matter [Read Order]
In view of the above, the Parliament had substituted the words “belongs or belongs to” with the words “pertains or pertains to” by the Finance Act, 2015
By Arjun A P - On November 1, 2024 1:35 pm - 2 mins read
The Delhi High Court remanded the Income Tax Matter to the Appellate Tribunal stating that Section 153C of the Income Tax Act, 1961 is also applicable to Searches Prior to Finance Act, 2015. The Present Appeals was filed by the Revenue under Section 260A of the Income Tax Act, 1961 assailing the order dated 25.05.2018…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
