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Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Addition on protective addition - Application to Income tax ...

Income Tax

September 21, 2021

Addition on protective addition - Application to Income tax Settlement Commission[ITSC] - the provisions of Section 245I does not give protection to the whole world with respect to the ‘matter’ as decided by the settlement commission, it only protects those applicants who are before the settlement commission. Therefore, this proposition raised by the learned authorised representative stands rejected. - AT

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