Assessment u/s 153A - concluded assessments in the instant ...
Concluded assessments u/s 153A remain unchanged if based on the same material facts as the original assessment.
February 19, 2016
Case Laws Income Tax AT
Assessment u/s 153A - concluded assessments in the instant appeal cannot be disturbed on the same set of material facts as prevailing when the assessment was framed u/s 153A read with Section 143(3) of the Act on 31.12.2009 in pursuant to search - AT
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