What counts as the “initiation of search” for non-searched persons post-Finance Act, 2021? The Madras High Court’s judgment in Shri Harigovind G. Ravindran HUF v. ACIT (2025) decisively addresses a critical issue under Section 153C of the Income-tax Act. The issue was “What counts as the “initiation of search” for non-searched persons post-Finance Act, 2021?” The…
The post What counts as the “initiation of search” for non-searched persons post-Finance Act, 2021? appeared first on The Tax Talk.
