Block Assessment - Requirement to record the satisfaction – ...
Recording Satisfaction Essential for Tax Proceedings u/ss 153A & 153C; Similar to Sections 158BC & 158BD.
May 6, 2014
Case Laws Income Tax HC
Block Assessment - Requirement to record the satisfaction – Proceeding u/s 153A & 153C versus 158BC, 158BD - The provisions of Section 158BD are pari materia with the provisions of Section 153C - HC
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