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Income Tax - Highlights / Catch Notes

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Deduction u/s 158BB(C)(1) - search - assessee did not maintain ...


Assessee Without Books of Accounts Cannot Claim Deductions Post-Search u/s 158BB(C)(1) of Income Tax Act.

June 19, 2013

Case Laws     Income Tax     AT

Deduction u/s 158BB(C)(1) - search - assessee did not maintain any books of accounts - not entitled to seek deduction - AT

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