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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Re opening of assessment - non inclusion of excise duty in the ...

Case Laws     Income Tax

June 5, 2013

Re opening of assessment - non inclusion of excise duty in the closing stock - The assessment year being 1997-98 - the provisions of section 145A inserted by the Finance (No. 2) Act, 1998 with effect from April 1, 1999 could not be invoked - AT

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