Section 153C Cannot Be Invoked After 1 April 2021 for an “Other Person” Merely Because the Search Was Conducted Earlier: ITAT Bangalore Landmark Ruling Clarifies That the Date of Recording Satisfaction-not the Date of Search-Determines the Validity of Section 153C Proceedings One of the most significant changes brought about by the Finance Act, 2021 was the…
The post Section 153C Cannot Be Invoked After 1 April 2021 for an “Other Person” Merely Because the Search Was Conducted Earlier: ITAT Bangalore appeared first on The Tax Talk.
