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Income Tax - Highlights / Catch Notes

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Validity assessment order - DRP issued directions (order) ...

Income Tax

September 22, 2023

Validity assessment order - DRP issued directions (order) without quoting DIN - the argument advanced on behalf the revenue, that recourse can be taken to Section 292B of the Act, is untenable, having regard to the phraseology used in paragraph 4 of the circular 19/2019. - final assessment order quashed - AT

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