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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Validity of retraction of the statement made in survey ...

Income Tax

June 14, 2019

Validity of retraction of the statement made in survey proceedings u/s 133A - It is always open for the revenue authorities to examine the correction of the retraction statement and should point out the errors in such retraction statement - outrightly rejecting the assessee’s retraction statement without pointing out any mistake in such retraction statement is devoid of merit and is uncalled for

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