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Issue once sealed by ITAT after due analysis can’t be raised again by assessee under guise of rectification: HC

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  • Issue once sealed by ITAT after due analysis can’t be raised again by assessee under guise of rectification: HC
Posted onon December 26, 2017

Tenet Tax Daily December 26 2017

By tenettax-team
Corporate Tax

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No penalty if assessee got TP study done by an outside expert
Weighted deduction u/s 35(2AB) wasn’t available unless R&D facility was approved by competent authority

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