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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A - no assessment was pending on the date of ...

Income Tax

April 11, 2019

Assessment u/s 153A - no assessment was pending on the date of search - no incriminating material found in search - assessment u/s 153A is not permissible solely on the basis of report of the Investigation Wing and statement recorded u/s 133A

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