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Income Tax - Highlights / Catch Notes

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Referring to the DVO u/s 55A - conditions as enumerated in ...


Assessing Officer's Lack of Opinion Makes DVO Reference Unwarranted u/s 55A(a) Conditions.

July 10, 2013

Case Laws     Income Tax     AT

Referring to the DVO u/s 55A - conditions as enumerated in clause (a) of section 55A are also not satisfied in the present case as AO has not formed any opinion - reference is unwarranted - AT

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