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Income Tax - Highlights / Catch Notes

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Correctness of assessment made u/s. 153A r.w.s. 153C - essential ...

Income Tax

May 24, 2016

Correctness of assessment made u/s. 153A r.w.s. 153C - essential requirement of recording the satisfaction prior to initiate the proceedings u/s. 153C has not been fulfilled - Assessment quashed - AT

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