Section 153C

by | Apr 14, 2023 | Direct Tax | 0 comments

Amendment to section 153C by Finance Act, 2015 w.e.f. 1-6-2015 (w.r.t. incriminating material pertaining to third party) shall apply to searches conducted before 1-6-2015.

ITO v. Vikram Sujitkumar Bhatia – [2023] 149 taxmann.com 123 (SC).

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