India - High Court of Delhi
Delhi HC Rules S.153C Trigger Begins on Handover Date, Not Search
Delhi HC Rules S.153C Trigger Begins on Handover Date, Not Search
New Delhi, December 20, 2025– In a significant ruling that could reshape the procedural landscape for income tax assessments linked to search operations, the Delhi High Court has held that proceedings under Section 153C of the ...
20 Dec 2025