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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - One has to keep in mind the distinction ...

Income Tax

December 4, 2012

Revision u/s 263 - One has to keep in mind the distinction between “lack of inquiry” and inadequate inquiry”. - If there was any inquiry, even inadequate that would not by itself give occasion to the Commissioner to pass orders under Section 263 - HC

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