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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - Deemed dividend addition u/s ...

Income Tax

March 7, 2019

Reopening of assessment u/s 147 - Deemed dividend addition u/s 2(22)(e) - audit party pointed out possibility of invoking Section 2(22)(e) - AO opposed any such invocation of Section 2(22)(e) in reply to audit party - Despite notice u/s 148 issued - Notice for reopening quashed.

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