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Income Tax - Highlights / Catch Notes

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Adjustment in the intimation specified u/s 143(1) - debatable ...

Income Tax

September 16, 2022

Adjustment in the intimation specified u/s 143(1) - debatable issues - benefit of accumulation - deemed income u/s Section 11(3) - the issues which are of debatable nature cannot be made subject to adjustment in the intimation specified under Section 143(1) of the Act. - AT

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