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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Doctrine of merger - Rectification of assessment order u/s 154 ...


Doctrine of Merger Applied: Section 154 Rectification Upheld Despite Prior Order, Favoring Revenue in Section 80HHD Case.

July 3, 2012

Case Laws     Income Tax     HC

Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in favor of revenue - Tri

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