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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Accumulation of income - Form-10 had not been furnished along ...


High Court Rules on Late Submission of Form-10 in Tax Assessments; No Reopening Allowed Under Current Tax Act Provisions.

January 15, 2013

Case Laws     Income Tax     HC

Accumulation of income - Form-10 had not been furnished along with the return but was filed during the course of the assessment - Act did not contemplate such re-opening of the assessment - HC

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