professional update january 12, 2016
PROFESSIONAL UPDATE JANUARY 12, 2016 ASSESSMENTS U/S 153A PURSUANT TO SEARCH PROCEEDINGS ARE LIMITED TO INCRIMINATING MATERIAL UNEARTHED DURING THE COURSE OF SUCH SEARCH:- CIT vs. Kabul Chawla (Delhi High Court) Fact :- Whether the assessment u/s 153A of the act pursuant to search operations for the years which stood assessed earlier is de-novo. Whether …