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Income Tax | Section 153C Requires Year-Specific Nexus With Seized Material: ITAT Mumbai

28 Sept 2026 · 28 Sept 2026By CA Vijayakumar ShettySource: TaxGuru

ITAT Mumbai quashes Section 153C assessment as seized documents related to AY 2011-12 and had no nexus with AY 2009-10. The post Section 153C Requires Year-Specific Nexus With Seized Material: ITAT Mumbai appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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