Estimation of income - Reassessment u/s 153A pursuant to search ...
Income Tax
September 16, 2013
Estimation of income - Reassessment u/s 153A pursuant to search u/s 132 or 132A - AO rejected books of account - evenue failed to point any special circumstances for estimation of such high profit particularly when during the course of search no incriminating material was found - HC
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