Search Assessment u/s 153A Fails Without Fresh Incriminating Material | ITAT Strikes Down Additions Based on ED Evidence & Mechanical Approval u/s 153D   Search assessments under the Income-tax Act are often perceived as the strongest weapon in the hands of the tax department. However, a recent Tribunal ruling has once again reinforced a critical…

The post Search Assessment u/s 153A Fails Without Fresh Incriminating Material | ITAT Strikes Down Additions Based on ED Evidence & Mechanical Approval u/s 153D appeared first on The Tax Talk.

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