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Income Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Transfer of case u/s 127 during investigation - need of ...

Case Laws     Income Tax

October 5, 2019

Transfer of case u/s 127 during investigation - need of agreement between the two Commissioners - requirement of recording of such agreement in writing specifically - when the compliance of statutory provision is evident on the face of the proceedings, it is better that such transfer proceedings are not interfered with at the very stage of investigation itself.

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