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Income Tax | Section 153C: Binding Delhi HC Precedent Trumps ITAT’s Contrary View

4 Sept 2026 · 4 Sept 2026By CA Vijayakumar Shetty

Delhi ITAT followed Ojjus Medicare on Section 153C limitation for an ‘other person’ despite its own view favouring reckoning from the search date. The post Section 153C: Binding Delhi HC Precedent Trumps ITAT’s Contrary View appeared first on TaxGuru .

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