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Income couldn’t be said to have escaped if ledger found during search was already examined in regular assessment
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Corporate Tax
Income couldn’t be said to have escaped if ledger found during search was already examined in regular assessment
Posted on
on
June 9, 2017
Tenet Tax Daily June 08 2017
By
tenettax-team
Corporate Tax
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ITAT remanded matter as assessee claimed that suo moto disallowance made u/s 14A was due to mistake
No reassessment after 4 years to treat slump sale otherwise if assessee had disclosed all facts during assessment