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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Remission or cessation of liability u/s 41(1) - AO, based on ...

Case Laws     Income Tax

May 22, 2019

Remission or cessation of liability u/s 41(1) - AO, based on available material ought to have verified as to whether there is any remission or cessation of liability - in the absence of any such verification AO could not have added such amount of credit for taxation - addition deleted

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