ITAT Holds Earlier Coordinate Bench Ruling Binding on Commission Estimation While Upholding Validity of Search Assessment Proceedings:
The ITAT Mumbai has upheld the validity of proceedings initiated under Section 153C of the Income Tax Act and rejected the assessee's jurisdictional objections.
ITAT Rejects Challenge to Section 153C Proceedings
Saima
Jul 22, 2026
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ITAT Holds Earlier Coordinate Bench Ruling Binding on Commission Estimation While Upholding Validity of Search Assessment Proceedings
The ITAT Mumbai has upheld the validity of proceedings initiated under Section 153C of the Income Tax Act and rejected the assessee's jurisdictional objections.
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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