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Income Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

Validity of revised returns u/s 139(5) - condition no. (ii) of ...

Case Laws     Income Tax

November 5, 2012

Validity of revised returns u/s 139(5) - condition no. (ii) of sec. 139(5) - AO and CIT(A) was not justified in bringing to tax such hypothetical income in the hands of the assessee company on the basis of original return of income ignoring the revised return filed by the assesse - AT

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