Change in head of income not permissible u/s 153A if no incriminating material is found during search-ITAT
January 1, 2018
Income Tax, ITAT, Judgments
Change in head of income not permissible u/s 153A if no incriminating material is found during the search-ITAT Prelude: Section 153A of the Income Tax Act, 1961 contains provisions governing assessment of cases where a search action has taken place u/s 132 or books of account/other documents have …