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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Section 251(2) requires that CIT(A) shall not enhance the ...

Case Laws     Income Tax

June 21, 2013

Section 251(2) requires that CIT(A) shall not enhance the assessment or a penalty or reduce the amount of refund unless the appellant had a reasonable opportunity of showing cause against such enhancement. - AT

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