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Income Tax - Highlights / Catch Notes

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Validity of assessment u/s 153A - Tribunal was right that there ...

Case Laws     Income Tax

July 29, 2023

Validity of assessment u/s 153A - Tribunal was right that there was absence of application of mind by the ACIT in granting approval under Section 153D. It is not an exercise dealing with a immaterial matter which could be corrected by taking recourse to Section 292B of the Act.- HC

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