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Income Tax - Highlights / Catch Notes

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Conversion of ‘limited scrutiny’ into ‘complete scrutiny’ - to ...

Income Tax

September 11, 2023

Conversion of ‘limited scrutiny’ into ‘complete scrutiny’ - to cover the aspect of remuneration to partners - As the ld. CCIT did not make out any case of converting ‘limited scrutiny’ into ‘complete scrutiny’ as a ground for revision, we are afraid that the contention of the ld. DR on this score cannot be entertained. - AT

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