Security Assessment - Decision of apex court in CIT v. Shelly ...
Supreme Court Rules Assessed Income Cannot Be Lower Than Declared Income in Tax Returns.
March 11, 2013
Case Laws Income Tax HC
Security Assessment - Decision of apex court in CIT v. Shelly Products & others [2003 (5) TMI 4 - SUPREME COURT] distinguished wherein it was held that, assessee's assessed income cannot be less that the return income. - HC
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