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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

A private complaint without any further investigation by the ...


High Court Rules: Private Complaint Insufficient for AO to Assume Escaped Taxable Income Without Further Investigation.

September 14, 2016

Case Laws     Income Tax     HC

A private complaint without any further investigation by the authorities surely not be a tangible material to enable the AO to form a belief that income chargeable to tax had escaped assessment - HC

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