Section 153A: Presumption of Ownership for Documents Found During Searches Limited to Assessee's Premises Only.

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....Assessment u/s 153A - As per section 292C,, the loose sheets, books of accounts found during the course of search /survey are presumed to be belonging to the assessee, where the search or survey is conducted - But, since search was conducted at the premises of other person, presumption u/s 292C not applicable to the assessee.....