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Income Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Assessment u/s 153A - determination of undisclosed income - The ...

Income Tax

May 5, 2020

Assessment u/s 153A - determination of undisclosed income - The observations made in the judgment contrasting the provisions of determination of undisclosed income under Chapter XIVB with determination of total income under Sections 153A to 153C have to be read in the context of second proviso only, which deals with the pending assessment/reassessment proceedings.

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