CIT v. Dr. P. Sasikumar
73 Taxmann.com 173High Court2016#2433 most cited
What is CIT v. Dr. P. Sasikumar authority for?
Incriminating material found and seized is not mandatory for making additions under Section 153A of the Income-tax Act.
48
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.
Also referred to as
Dr. P. Sasikumar · CIT v. Dr. P. Sasikumar · Section 153A · incriminating material · search assessment · seized material · additions under 153A · mandatory condition · Kerala High Court · 73 Taxmann.com 173
Judgments citing CIT v. Dr. P. Sasikumar
Showing 1–20 of 48 · Page 1 of 3