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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

MAT - Minimum Alternate Tax - Both the lower authorities, AO as ...

Case Laws     Income Tax

December 5, 2018

MAT - Minimum Alternate Tax - Both the lower authorities, AO as well as CIT(A), have not considered whether, after examination by Registrar of Companies, whether Registrar of Companies was satisfied that the accounts of the assessee are maintained in accordance with the requirements of the Companies Act - AO directed to decide the issue afresh.

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