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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Basis of Best judgement assessment post search - There is also ...


Best Judgment Assessment u/s 153A: No Need for Exhaustive Evidence for Each Year, Says Legal Text.

March 7, 2014

Case Laws     Income Tax     HC

Basis of Best judgement assessment post search - There is also no requirement u/s 153A and other provisions requiring the department to collect information and evidence for each and every year for the six previous years u/s 153A - HC

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