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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

When an incorrect claim of reduction from book profits of amount ...

Case Laws     Income Tax

January 4, 2014

When an incorrect claim of reduction from book profits of amount which the assessee is eligible u/s 80 IC is made, it is an incorrect claim apparent from the record, which can be adjusted u/s 143(1) - AT

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