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Income Tax - Highlights / Catch Notes

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Validity of assessment u/s 153 - When the order of the Tribunal ...

Income Tax

May 9, 2016

Validity of assessment u/s 153 - When the order of the Tribunal nullifies the total income assessed or determined in the original order of an assessment, it definitely means the setting aside of the original order and a fresh assessment determining the total income - The fresh assessment framed by the Learned AO is barred by limitation - AT

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