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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Validity of notice u/s 148 – Reason to believe - The mere fact ...

Case Laws     Income Tax

December 31, 2012

Validity of notice u/s 148 – Reason to believe - The mere fact that a transfer pricing order had led to a partially adverse order, or that in the subsequent year, the amount claimed was disallowed, does not constitute a valid basis for issuance of the notice. - HC

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