No Additions for Capital Gains Allowable Absent Incriminating Search Material or Retrospective Application of Section 45(5A)
No Additions for Capital Gains Allowable Absent Incriminating Search Material or Retrospective Application of Section 45(5A) Issue For AYs 2017-18 to 2019-20: Whether additions on account of capital gains arising from a Joint Development Agreement (JDA) can be made under Section 153A following a search, if no incriminating material was found and the relevant documents… Read More »