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Income Tax - Highlights / Catch Notes

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Amendment of assessment u/s 155 - Once the assessment under ...

Income Tax

September 25, 2013

Amendment of assessment u/s 155 - Once the assessment under Section 143 (3) (b) has been framed and was subsequently set aside by the appellate authority, it cannot be said that there was any completed assessment for the purpose of section 155 - HC

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