Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020)
Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020) LEGAL ISSUE: Whether the Assessing Officer complied with the mandatory requirements of Section 153C of the Income Tax Act, 1961 before initiating proceedings against a third party based on seized documents. CASE TYPE: Income Tax Law, Search […]