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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Levy of additional income tax u/s 104(1) - no actual accounting ...

Case Laws     Income Tax

March 1, 2013

Levy of additional income tax u/s 104(1) - no actual accounting profit - the assessee could not distribute the dividend to it's shareholders. - there is no question of applicability of Section 104 - HC

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