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Income Tax - Highlights / Catch Notes

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Can rejection of books of accounts u/s 145(3) be at the instance ...


Section 145(3) Income Tax Act: Assessees Cannot Request Assessing Officer to Reject Their Books of Accounts.

September 25, 2017

Case Laws     Income Tax     AT

Can rejection of books of accounts u/s 145(3) be at the instance of the assessee? - There is nothing in the said provisions when empower the assessee to request the AO to reject his books of accounts.

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