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Income Tax - Highlights / Catch Notes

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Assessment u/s 153C - existence of satisfaction note - The ...


High Court Quashes Proceedings: Section 153C Assessment Invalid Due to Lack of Independent Satisfaction Note by AO.

July 17, 2017

Case Laws     Income Tax     HC

Assessment u/s 153C - existence of satisfaction note - The satisfaction note of the AO of the Assessee, being a carbon copy of the satisfaction note of the AO of the searched person also fails to fulfill the jurisdictional requirement - all the proceedings quashed - HC

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