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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Validity of assessment u/s 153A instead of u/s 153C - neither a ...

Case Laws     Income Tax

August 23, 2018

Validity of assessment u/s 153A instead of u/s 153C - neither a search was initiated u/s 132 nor books of account, other documents or any assets were requisitioned u/s 132A against the assessee. - the notice U/s 153A issued to the assessee was without jurisdiction

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