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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Jurisdiction to make the assessment - order of assessment has ...

Income Tax

November 3, 2016

Jurisdiction to make the assessment - order of assessment has been made by ITO (Exemptions), Muzaffarpur, who has not been vested with the jurisdiction to deal with the Trust, which do not claim exemption from payment of taxes - the order is void ab initio and cannot be regarded as a mere irregularity. - HC

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