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Income Tax - Highlights / Catch Notes

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We are aware that morality and ethics are not part of the tax ...

Case Laws     Income Tax

May 22, 2017

We are aware that morality and ethics are not part of the tax jurisprudence and we are also not deciding a moral issue. But, it does not mean that assessee can take a stand as per its convenience resulting in depriving the Sovereign of its due taxes. - AT

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