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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A r.w.s. 143(3) - Demand based on search ...

Income Tax

October 9, 2018

Assessment u/s 153A r.w.s. 143(3) - Demand based on search conducted by the Central Excise Department and contained in show cause notice (SCN) issued by them - Revenue could not produce any incriminating material found during the course of search under section 132 of the Act on the assessee’s group of cases - All the assessments orders quashed.

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