Validity of statement - Once a certain claim has been accepted ...
Taxpayer Claim Retraction Possible via Affidavit; Assessing Officer Must Investigate Further Under New Guidelines.
April 17, 2015
Case Laws Income Tax AT
Validity of statement - Once a certain claim has been accepted adverse to the interest of assessee, same can be retracted by way of deposition in affidavit and Assessing Officer ought to have made further inquiries in respect of same - AT
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