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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Best Judgement Assessment u/s 144 - if the conditions precedent ...

Case Laws     Income Tax

April 19, 2019

Best Judgement Assessment u/s 144 - if the conditions precedent for the assumption of jurisdiction under Section 144 of the Act are not present, the order of assessment u/s. 144 must be struck down as being without jurisdiction.

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