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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Assessment u/s 153A - Name not appearing on warrant or ...


Section 153A Search Valid Even If Warrant Omits Specific Name When Authorized for Multiple Persons.

November 21, 2013

Case Laws     Income Tax     AT

Assessment u/s 153A - Name not appearing on warrant or authorization (WOA) - search being authorized in the name of more than one person - decided against the assessee - AT

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