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Income Tax - Highlights / Catch Notes

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Validity of Notice u/s 153C - Mere use or mention of the word ...

Income Tax

August 14, 2014

Validity of Notice u/s 153C - Mere use or mention of the word “satisfaction” or the words “I am satisfied” in the order or the note would not meet the requirement of the concept of satisfaction as used in Section 153C of the Act - HC

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