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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

In making an assessment after rejecting books of accounts and ...

Case Laws     Income Tax

November 10, 2015

In making an assessment after rejecting books of accounts and results therefore, the Assessing Officer has to make an honest estimate and having done so he must take into account the past assessment records of the assessee but the Assessing Officer of the present case miserably failed in discharging his functions while framing assessments - AT

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