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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Validity of reopening of assessment - claim for deductions under ...

Income Tax

September 2, 2015

Validity of reopening of assessment - claim for deductions under section 80HHC and 80IA - the order of the A.O. stood merged with the order of the CIT(A) and had no existence of it’s own, and, as such, assessment could not be reopened in respect of the said item. - AT

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