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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Reopening of assessment - notice has been issued beyond a period ...

Case Laws     Income Tax

October 17, 2018

Reopening of assessment - notice has been issued beyond a period of four years - claim of deduction u/s 10B - the claim having been examined by the Assessing Officer during the assessment proceedings, it would not be open for reopening on such grounds.

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