5 results for “condonation of delay”+ Section 15(1)clear
Sorted by relevance
Key Topics
15 to 17 therein relate to the transaction with a party by name Murali, Irinjalakkuda. In this regard CHN/13 14/S&S/18/HW(1)- 1 recovered from the assessee's premise on the day of search action u/s 132 on 04-12-2013 is related. The business transactions recorded in both the seized materials relate to the same party Murali, Irinjalakuda