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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - addition made on protective ...

Case Laws     Income Tax

June 26, 2021

Reopening of assessment u/s 147 - addition made on protective basis - the present appeal is being decided only on the basis of the fact that substantive addition has attained finality. In the circumstances, protective addition cannot be sustained. - AT

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