Section 263 Cannot Override Section 153A for Unabated Years Without Incriminating Material: Bombay High Court Reaffirms Abhisar Buildwell Principle PCIT v. Surendra L. Hiranandani (Bombay High Court, 2026) – A Landmark Decision on Section 263, Section 153A & Search Assessments Search and seizure assessments under Section 153A of the Income-tax Act have always been one of…
The post Section 263 Cannot Override Section 153A for Unabated Years Without Incriminating Material: Bombay High Court Reaffirms Abhisar Buildwell Principle appeared first on The Tax Talk.
