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Income Tax - Highlights / Catch Notes

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Addition on protective basis - when substantive addition qua the ...


Substantive addition in AHRPL case makes protective addition in ADIPL case unjustified due to double taxation risk.

December 16, 2017

Case Laws     Income Tax     AT

Addition on protective basis - when substantive addition qua the same amount has already been made in case of AHRPL, there is no question confirming the protective addition in case of ADIPL because one income cannot be taxed twice. - AT

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