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…
Limitation Period Begins from Date of Document Transfer from AO of Searched Person to AO of Other Person u/s 153C: Delhi HC
The Delhi High Court ruled that the limitation period under Section 153C of the Income Tax Act begins from the date of document transfer from the AO of the searched person to the AO of another person. The judgment clarifies the timeline for initiating proceedings in such cases.