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    Income Tax

    Reopening of assessment u/s 148 – on the basis of some general o...

    High Court: Assessing Officer Can't Reopen Tax Assessments on General Observations u/s 148 of Income Tax Act.

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    Income TaxApril 27, 2013Case LawsHC

    Reopening of assessment u/s 148 – on the basis of some general observation and discussion on principles for treating an expenditure either revenue or capital in nature, AO can not reopen the assessment - HC

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