Ravi Badalia v. DCIT
158 Taxmann.com 373Reported decision#2771 most cited
What is Ravi Badalia v. DCIT authority for?
Additions made in respect of credits reflected in foreign bank accounts for unabated assessment years must be based on incriminating material found during the search.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2024.
Also referred to as
Ravi Badalia v. DCIT · incriminating material · search · foreign bank account · unabated assessment years · section 149(1)(c) · section 158ba · section 149(1)(b)