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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Rejection of books of account - Instead of making the assessment ...

Case Laws     Income Tax

November 15, 2019

Rejection of books of account - Instead of making the assessment by considering the provisions of section 145(3) read with section 144, the AO has proceeded to make specific disallowance after rejection of books of account. This action of the AO is not permitted under law

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