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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - constitutional validity of ...

Income Tax

December 26, 2023

Reopening of assessment u/s 147 - constitutional validity of Section 115BBE questioned - at this stage, Section 115BBE of the Act cannot be held unconstitutional on the ground that there is an apprehension of misuse of the said provision. - HC

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