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Income Tax - Highlights / Catch Notes

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Search and Seizure - Assessing Officer not mentioned as to from ...


Search and Seizure: Section 292C Presumption Inapplicable Without Clear Document Source in Income Tax Cases.

July 26, 2013

Case Laws     Income Tax     AT

Search and Seizure - Assessing Officer not mentioned as to from where the document was found. If that is the fact, then, there cannot be any presumption under section 292C - AT

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