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Income Tax - Highlights / Catch Notes

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Best judgement assessment - Failure to furnish statement - ...

Income Tax

August 21, 2013

Best judgement assessment - Failure to furnish statement - Applicability of Sub-clause (a) of section 144(1) - No merit in the plea of the assessee that the assessment made under section 143(3) of the Act in the present set of facts is invalid - HC

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