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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Application of Section 44BB - AO did not make any inquiry, ...


Assessing Officer Must Reassess Fixed Place of Business u/s 44BB for Permanent Establishment in India Inquiry.

August 1, 2013

Case Laws     Income Tax     HC

Application of Section 44BB - AO did not make any inquiry, whether the assessee had a fixed place of business or profession in India or a permanent establishment in India - matter remitted back to A.O. - HC

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