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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Section 292C, inter alia, provides that where any books of ...

Income Tax

February 20, 2016

Section 292C, inter alia, provides that where any books of accounts or other documents are found in possession or control of any person in the course of search u/s 132 or survey under Section 133A of the Act, it may be presumed that such books or documents belong to such person. Undisputedly, such presumption is rebuttable - HC

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