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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Reopening of assessment - The mere fact that the assessment ...

Case Laws     Income Tax

February 23, 2015

Reopening of assessment - The mere fact that the assessment order does not discuss the issue of deduction under section 80-IA(4) of the Act would not lead to the conclusion that the Assessing Officer had made no opinion with regard to the issue. - HC

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