https://www.taxtmi.com/caselaws?id=249057 The Court dismissed the appeals challenging the Income Tax Appellate Tribunal's order under section 153C of the Income Tax Act 1961 against a Trust associated with a Medical Foundation. The Court found that the seized documents did not establish a basis for invoking section 153C against the Trust for the relevant assessment year, emphasizing the need for incriminating material specific to the case. Consequently, the Court concluded that no substantial question of law was raised, leading to the dismissal of the appeals. en-us Tue, 10 Jun 2014 00:00:00 +0530 Thu, 03 Jul 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249057 The Court dismissed the appeals challenging the Income Tax Appellate Tribunal's order under section 153C of the Income Tax Act 1961 against a Trust associated with a Medical Foundation. The Court found that the seized documents did not establish a basis for invoking section 153C against the Trust for the relevant assessment year, emphasizing the need for incriminating material specific to the case. Consequently, the Court concluded that no substantial question of law was raised, leading to the dismissal of the appeals. Case-Laws Income Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249057