Rajesh Sunderdas Vaswani v. ACIT

76 Taxmann.com 311High Court2016#2012 most cited

What is Rajesh Sunderdas Vaswani v. ACIT authority for?

Additions to income cannot be made in a search assessment solely based on material found during a search that is not incriminating and is part of the assessee's regular books of accounts.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Also referred to as

Rajesh Sunderdas Vaswani · section 153C · section 158BB · incriminating material · search assessment · no additions without incriminating material · regular books of accounts · seized material · unexplained investment · share application money

Issues it is cited on

Judgments citing Rajesh Sunderdas Vaswani v. ACIT

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Rajesh Sunderdas Vaswani v. ACIT (76 Taxmann.com 311) — Cited in 57 Judgments | BharatTax