Approval u/s 153D not empty formality & if granted without application of mind not valid in eyes of law
October 5, 2019
Income Tax, ITAT
Approval u/s 153D not empty formality and not valid in the eyes of law if granted without application of mind discernible from record ABCAUS Case Law Citation:ABCAUS 3164 (2019) (10) ITAT Important case law relied upon by the parties:Sahara India (firm) vs CIT (2008) 300 ITR 403; Space …