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Income Tax - Highlights / Catch Notes

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Powers of CIT(A) u/s 251(1)(a) - CIT(A) deleted addition ...

Income Tax

Powers of CIT(A) u/s 251(1)(a) - CIT(A) deleted addition related to share capital but hold that share premium is taxable u/s 56(2)(viib) - AO in the assessment order has neither discussed this issue nor made any addition u/s 56(2)(viib) - Addition beyond power of CIT(A)

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