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Income Tax - Highlights / Catch Notes

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Validity of assessments made u/s 153A - prior approval of the ...

Income Tax

January 18, 2024

Validity of assessments made u/s 153A - prior approval of the draft assessment order u/s 153D - the approval u/s 153D of the Act has been granted by the ld. JCIT in the instant case before us in a mechanical manner without due application of mind, thereby making the approval proceedings by a high ranking authority, an empty ritual. - AT

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