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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Principle of consistency - There is a significant value which ...

Case Laws     Income Tax

July 30, 2019

Principle of consistency - There is a significant value which must attach to observing the requirement of consistency and certainty. Individual affairs are conducted and business decisions are made in the expectation of consistency, uniformity and certainty. To detract from those principles is neither expedient nor desirable.

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