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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

The determination of income is on the basis of the impounded ...

Income Tax

October 28, 2014

The determination of income is on the basis of the impounded materials as a result of survey and not on the basis of any seized materials belonging to the assessee - the pre-conditions for assuming jurisdiction u/s 153C are not satisfied - AT

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