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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Assessment in pursuance of research u/s 153A - It is not open ...


Assessee Can't Claim New Deductions or Expenditures in Section 153A Assessments Beyond Original Filing.

June 7, 2013

Case Laws     Income Tax     HC

Assessment in pursuance of research u/s 153A - It is not open for the assessee to seek deduction or claim expenditure which has not been claimed in the original assessment - HC

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