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Income Tax - Highlights / Catch Notes

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Reopening of assessment - Deduction u/s 80-IB(10) - merely ...

Income Tax

August 30, 2017

Reopening of assessment - Deduction u/s 80-IB(10) - merely because the permission was given later, cannot, by itself, be a basis to entertain a belief that the date of commencement of project adopted in the original assessment proceedings is incorrect.

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