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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Block assessment - The addition is subject to ascertainment of ...


High Court Rejects Misconceived Interpretation of Section 34 in Block Assessment Case; Emphasizes Proper Fact Verification by AO.

January 24, 2014

Case Laws     Income Tax     HC

Block assessment - The addition is subject to ascertainment of facts on proper verification by the AO – thus, the contention based upon interpretation of section 34 of the Indian Evidence Act, is misconceived and liable to be rejected - HC

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