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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A pursuant to search proceedings - making a ...

Income Tax

October 18, 2023

Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the assessee as well as the A.O. cannot make any claim which is not a consequence of the search action in case of unabated assessment. - AT

 

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