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Benefit of ± 5 per cent only a tolerance range- not a standard deduction for computing ALP

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Posted onon September 27, 2013

Tenet Tax Daily September 27 2013

By tenettax-team
Corporate Tax, International Tax

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Notional interest cannot be added to rental income without making an enquiry about Annual Letting Value
Assessment concluded without hearing assessee is invalid even if assessee did not comply with notice for filing of return

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