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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Informative
Gujarat High Court Interprets Section 153C of Income Tax Act (Search-Related Proceedings)
Update / Judgement Date
02 Dec 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Other Legal Matters
The Gujarat High Court provided important clarity on Section 153C of the Income Tax Act, which deals with assessments of third parties during search operations. The Court held that materials must be incriminating and belong to the assessee for 153C to apply. Mere presence of documents is insufficient. The ruling ensures fair tax proceedings and prevents arbitrary expansion of search-related assessments.
