No Block assessment of section 158BC on basis of survey material
Where material was collected by Assessing Officer during course of survey, and not during search proceedings, Tribunal was justified in setting aside assessment made under section 158BC HIGH COURT OF GUJARAT Commissioner of Income-tax v. Parmar Builders & Developers M.R. SHAH AND S.H. VORA, JJ. TAX APPEAL NOS.112 & 113 OF 2015 APRIL 8, 2015… Read More »
