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Income Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Reopening of assessment - Any inference not backed by material ...

Case Laws     Income Tax

May 21, 2013

Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on account of contravention of section 10A(2)(iii) - AT

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