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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Reopening of assessment - The ‘reason to believe’ recorded ...

Income Tax

January 22, 2019

Reopening of assessment - The ‘reason to believe’ recorded cannot be set aside on the basis of the appellate order in the case respondent-assessee making substantive addition instead of protective additions made in the assessment order.

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