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Income Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

Reopening of a concluded case u/s 153A - in absence of any ...


Section 153A: Case Can't Be Reopened Without Incriminating Evidence; Additions Deemed Unsustainable.

November 22, 2012

Case Laws     Income Tax     AT

Reopening of a concluded case u/s 153A - in absence of any incriminating material found as a result of search, the addition made u/s 153A cannot be sustained - AT

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