Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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6-Year Limitation Period u/s 153C Commences from Date of Material Handover to AO, Not Date of Search or Notice: Madras HC
Income TaxOther Legal Matters
The Madras High Court has ruled that the "6-year limitation period under Section 153C commences from the date of material handover to the AO," not the date of search or notice. The court's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot issue a notice after the limitation period.
