1,754 results for “section 68”+ Section 153(1)clear
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Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member
153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person, other than the person referred to in section 153A, then the books of account or documents or assets seized or requisitioned shall be handed over