SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 3010 (Ker-HC) : (2016) 385 ITR 0624 : (2016) 287 CTR 0187 : (2016) 240 TAXMAN 0168 : (2016) 137 DTR 0340Income Tax Act, 1961 Section 153A SUBSCRIBE FOR FULL CONTENT