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No disallowance of ‘FTS’ due to TDS default on basis of retro-amendment to sec. 9: Mumbai ITAT
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Corporate Tax
No disallowance of ‘FTS’ due to TDS default on basis of retro-amendment to sec. 9: Mumbai ITAT
Posted on
on
November 8, 2016
tenet-tax-daily-october-04-2016
By
tenettax-team
Corporate Tax
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A search action under section 132(1) has to be ‘person specific’
Reassessment notice invalid if AO had no evidence to suggest that assessee had received accommodation entries