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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Addition u/s 44BB - AO has presumed that assessee’s ...

Case Laws     Income Tax

May 29, 2017

Addition u/s 44BB - AO has presumed that assessee’s representative might have come earlier also before the actual arrival of the barge in the Indian waters. Such hypothesis cannot be sustained. The actual period of the two projects cannot be combined as they are unconnected works. - AT

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