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Income Tax - Highlights / Catch Notes

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Reassessment u/s 147 - entire issue was placed before the CIT ...

Income Tax

May 13, 2014

Reassessment u/s 147 - entire issue was placed before the CIT (A) – AO’s attempt to change the reasons for disallowance, once the CIT (A) reversed his order of assessment, would thus be a mere change of opinion - HC

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