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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Special audit under section 142(2A) – bogus purchases – A ...


Section 142(2A) Audits Require Strict Adherence to Legal Prerequisites for Bogus Purchase Investigations.

August 22, 2012

Case Laws     Income Tax     HC

Special audit under section 142(2A) – bogus purchases – A recourse cannot be taken to the provisions contained there lightly and without due fulfilment of the statutory requirements - HC

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