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Income Tax | Third-Party Search Material Requires Section 153C; Protective Addition Deleted: ITAT Delhi

30 Sept 2026 · 30 Sept 2026By CA Vijayakumar ShettySource: TaxGuru

ITAT Delhi holds third-party search material required Section 153C route and upholds deletion of ₹7.50 crore protective addition. The post Third-Party Search Material Requires Section 153C; Protective Addition Deleted: ITAT Delhi 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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