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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Addition u/s 68 - enhancement u/s 251(1)(a) by CIT-A - CIT(A) is ...

Income Tax

February 2, 2019

Addition u/s 68 - enhancement u/s 251(1)(a) by CIT-A - CIT(A) is not competent to enhance the assessment taking an income which income was not considered expressly or by necessary implication by the Assessing Officer at all.

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