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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Revisionary u/s 263 - The observations of CIT clearly indicate ...

Case Laws     Income Tax

December 26, 2012

Revisionary u/s 263 - The observations of CIT clearly indicate that he invoked the doctrine of lifting the veil. The doctrine of substance or form is generally applicable to the assessment proceedings and not the revisionary proceedings. - AT

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