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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Review petition - Reassessment u/s 147 - Scope of the proviso to ...

Case Laws     Income Tax

April 6, 2013

Review petition - Reassessment u/s 147 - Scope of the proviso to the Section 14A - The proviso is not procedural but guarantees vested rights of parties against reopening concluded assessments. - HC

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