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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Disallowance of Finance Cost incurred during the year under the ...

Case Laws     Income Tax

December 22, 2017

Disallowance of Finance Cost incurred during the year under the consideration u/s 36(1)(iii) - mere acceptance of the claim in earlier years in proceedings u/s 143(1) does not debar Revenue from examining the claim on merits in subsequent years and does not create a bar of res-judicata . - AT

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