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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Reassessment proceedings u/s 147/148 - Where the very basis for ...

Income Tax

July 30, 2020

Reassessment proceedings u/s 147/148 - Where the very basis for which reassessment proceedings were initiated doesn’t survive, there is no basis for making the impugned addition towards failure to substantiate the cost of construction so claimed by the assessee. - AT

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