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Income Tax | Third-Party Search Material Required Section 153C Route for LTCG Addition: ITAT Delhi

28 Sept 2026 · 28 Sept 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Delhi held third-party search material could be used only through Section 153C and allowed the assessee’s ₹20.56 crore LTCG claim. The post Third-Party Search Material Required Section 153C Route for LTCG Addition: ITAT Delhi appeared first on TaxGuru .

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

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