Relationship Between Searched And Non-Searched Entity Not Mandatory For Invocation Of Proceedings U/S 153C Income Tax Act: Delhi High Court

In a significant judgment, the Delhi High Court has clarified the interpretation of Section 153A and Section 153C of the Income Tax Act, 1961. The court held that these sections do not require the discovery of any connection or interrelationship between the searched entity and the non-searched entity for initiating action under Section 153C. The case revolves around the interpretation of the procedures involved when incriminating material is discovered during…