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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

A.O. has no jurisdiction to make additions in respect of ...

Income Tax

April 4, 2017

A.O. has no jurisdiction to make additions in respect of concluded assessments in the absence of any incriminating materials. Hence, we direct the A.O. to delete additions towards notional interest on interest free advances given to sister concerns - AT

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