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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Block assessment - Period of Limitation of passing of the order ...


Limitation Period for Block Assessment Orders Starts from Date of Last Authorization in Income Tax Cases.

November 13, 2013

Case Laws     Income Tax     HC

Block assessment - Period of Limitation of passing of the order - In cases where there is more than one authorisation, the starting point of limitation is to be computed from the last of the authorisation - HC

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