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Income Tax - Highlights / Catch Notes

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Admission of additional ground - challenging validity of ...

Income Tax

August 17, 2019

Admission of additional ground - challenging validity of assessment order passed by the AO for the first time before Tribunal - additional ground taken by the assessee is purely a legal issue which questions the authority of the AO passing assessment order in light of specific provisions provided u/s 153D - admitted for adjudication

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