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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Since the return filed before the date of search did not attain ...

Case Laws     Income Tax

July 24, 2018

Since the return filed before the date of search did not attain finality, return filed u/s 153A of the Act has to be treated as having been filed for the first time and claim of deduction has to be considered only and only on the basis of income computed for filing return u/s 153A

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