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Income Tax - Highlights / Catch Notes

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Reopening of assessment - deduction under section 80IB(10) - ...


Retrospective Amendments Can't Reopen Assessments Beyond Four Years for Deductions u/s 80IB(10), High Court Rules.

September 19, 2016

Case Laws     Income Tax     HC

Reopening of assessment - deduction under section 80IB(10) - whether retrospective amendment cannot be a ground for reopening assessment beyond a period of four years? - Held No - HC

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