GLOBAL MEDIKIT LTD. vs DEPUTY COMMISSIONER OF INCOME TAX
Whether non-recording of proper satisfaction u/s 153C of the Income Tax Act, 1961, that the seized material has a bearing on determination of total taxable income, renders the assessment proceedings invalid? --- Held: Yes, following Saksham Commodities Ltd. vs. ITO (2024) 464 ITR 1 (Delhi).
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