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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Addition u/s 41 - no allowance or deduction had been made in the ...

Income Tax

June 6, 2013

Addition u/s 41 - no allowance or deduction had been made in the assessment of the assessee in any earlier year - Consequently, there is no question of invoking section 41(1) - HC

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