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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