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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Doctrine of merger - Rectification of assessment order u/s 154 ...

Income Tax

July 3, 2012

Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in favor of revenue - Tri

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  8. Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC

  9. Rectification of mistake - Notice u/s 154 - notice u/s 148 issued squarely on the basis of notice under Section 154 - both the noticses set aisde - SC

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