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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

The scope and ambit of section 69B and 69C are altogether ...

Case Laws     Income Tax

August 7, 2012

The scope and ambit of section 69B and 69C are altogether different. - If the contention of the Revenue is accepted and the expression is given a wider meaning as sought to be made out, the provisions of section 69C shall be rendered otiose. - HC

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