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Search Assessment, Not Reassessment, Applies To Cases Based On Pre-April 1, 2021 Third-Party Search Material: ITAT Kolkata

Search Assessment, Not Reassessment, Applies To Cases Based On Pre-April 1, 2021 Third-Party Search Material: ITAT Kolkata

29 Jun 2026 3:09 PM IST

Taxpayer Cant Make Fresh Claim Of Deduction U/S 80IA In Response To Notice U/S 153A After Search In Unabated Assessment: Hyderabad ITAT

Taxpayer Can't Make Fresh Claim Of Deduction U/S 80IA In Response To Notice U/S 153A After Search In Unabated Assessment: Hyderabad ITAT

18 Oct 2024 5:30 PM IST

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