Income already accepted as an agricultural income in the ...
Income Reported as Agricultural u/s 139(1) Cannot Be Altered in Assessment u/ss 153C, 153A, & 143(3).
December 18, 2013
Case Laws Income Tax AT
Income already accepted as an agricultural income in the original return of income furnished u/s 139(1) of the Act, cannot be disturbed in the assessment framed u/s 153C read with Section 153A/143(3) - AT
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