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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Service of Notice u/s 143(2) - period of limitation - provisions ...


Section 143(2) Notice: Limitation Period Exemption When Based on Admitted Facts, Section 292BB Not Applicable.

February 25, 2014

Case Laws     Income Tax     AT

Service of Notice u/s 143(2) - period of limitation - provisions of section 292BB cannot extend to a case where the question of limitation is raised on admitted factual position in a given case - AT

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