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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Invoking the provisions of Section 172 r.w.s. 163 - The ...

Case Laws     Income Tax

June 24, 2015

Invoking the provisions of Section 172 r.w.s. 163 - The assessment was thus framed almost three years after the end of the relevant previous year. Viewed in this perspective, the impugned order under section 172(4) was indeed barred by limitation. - AT

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