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Income Tax - Highlights / Catch Notes

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Entitlement to the benefit of deduction u/s.10(10C) - RBI ...

Income Tax

February 27, 2016

Entitlement to the benefit of deduction u/s.10(10C) - RBI employees retiring under OERS - The fact that the Assessee voluntarily offered the sum in question to tax cannot be the basis to sustain the levy of tax. - Deduction to be allowed by rectifying the order u/s 154 - AT

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