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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Block assessment - In the absence of existence of any cogent ...

Case Laws     Income Tax

July 5, 2014

Block assessment - In the absence of existence of any cogent material which demonstrates the undisclosed income belonging to the person other than the searched person, the proceedings initiated u/s 158BD and consequent block assessment are invalid - AT

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