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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Claim of deduction in response to notice issued u/s 153A even if ...

Income Tax

October 5, 2016

Claim of deduction in response to notice issued u/s 153A even if such claim was not made in the original return allowed - AT

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  2. Assessment in pursuance of research u/s 153A - It is not open for the assessee to seek deduction or claim expenditure which has not been claimed in the original assessment - HC

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