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Section 153C Assessment invalid if Revenue fails to discharge Onus to show incriminating material belongs to Assessee: ITAT grants relief to Karina Airlines [Read Order]
In a relief to Karina Airlines International, the Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the Section 153C Assessment invalid if...
![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]")