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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