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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - in cases where the primary ...


Reopening Tax Assessment Valid u/s 147 If Initial Facts Provided Are Found False by Assessee.

September 20, 2019

Case Laws     Income Tax     AT

Reopening of assessment u/s 147 - in cases where the primary facts as asserted by the assessee for framing of assessment are subsequently discovered as false, the reopening of assessment may be justified. - AT

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