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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Revision u/s 263 - provisions of Section 68 as amended given ...


High Court Confirms Retrospective Application of Amended Section 68; Emphasizes Tracing Fund Origins u/s 263 of Income Tax Act.

March 25, 2017

Case Laws     Income Tax     HC

Revision u/s 263 - provisions of Section 68 as amended given retrospective operation - Asking for source of source can be relevant inquiry - Demands confirmed - HC

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