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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Reopening of assessment - allowability of interest income u/s ...

Income Tax

February 22, 2018

Reopening of assessment - allowability of interest income u/s 80IA - Once the Assessing Officer rejected the claim of deduction under Section 80IA [4] in its entirety, there was thereafter no occasion and any need for him to dissect such claim for rejection on some additional ground. - HC

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