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Assessee could not be denied benefit of section 54 for mere non-compliance of a procedural requirement
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Corporate Tax
Assessee could not be denied benefit of section 54 for mere non-compliance of a procedural requirement
Posted on
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February 19, 2020
By
tenettax-team
Corporate Tax
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Claim of Sec. 54F exemption not to be rejected because assessee had association with builder
Re-examination of accounts already verified by AO in detail during assessment not a ground for reassessment