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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Revision u/s 263 - Section 145A is a non-obstante provision, ...


Court Upholds Section 263 Revision: Section 145A Must Be Followed for Accurate Income Reporting.

June 29, 2013

Case Laws     Income Tax     AT

Revision u/s 263 - Section 145A is a non-obstante provision, which, therefore, is to be necessarily followed for the purpose of returning the income - revision upheld - AT

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