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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Without pointing out any defect in the books of accounts just ...


Cash Payments Alone Insufficient to Reject Books u/s 145 Without Identifying Specific Account Defects.

February 13, 2016

Case Laws     Income Tax     AT

Without pointing out any defect in the books of accounts just because there are certain inflated nature of purchases on account of cash payment cannot be the basis for rejection of books of accounts u/s 145 - AT

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