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![Section 153C Assessment to be based on incriminating documents or evidence discovered during search: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Section-153C-Assessment-incriminating-documents-evidence-Madras-High-Court-Taxscan.jpeg "Section 153C Assessment to be based on incriminating documents or evidence discovered during search: Madras HC [Read Judgment]")
Section 153C Assessment to be based on incriminating documents or evidence discovered during search: Madras HC [Read Judgment]
The Madras High Court held that the Assessment under Section 153C has to be based on incriminating documents or evidence discovered during the...