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Income Tax - Highlights / Catch Notes

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Denying benefit u/s 10(23)(iiib) - the department has merely ...

Income Tax

April 10, 2017

Denying benefit u/s 10(23)(iiib) - the department has merely filed appeal for the sake of filing, otherwise it has also not placed any document on record which can suggest that the assessee does not fulfill criterion contemplated in section 10(23C)(iiiab). - AT

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