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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Attachment order passed by ACIT u/s 226(3) – AO is a prospector ...

Income Tax

June 5, 2014

Attachment order passed by ACIT u/s 226(3) – AO is a prospector of the Revenue and he is no doubt expected to protect the interests of the Revenue zealously, but such zeal has to be tempered with the rules of fair play and an anxiety to ensure that an opportunity is not lost to the assessee - HC

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