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ITAT to consider question of law even if it was not raised as ground of appeal before CIT(A)

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Posted onon November 7, 2013

Tenet Tax Daily November 7 2013

By tenettax-team
Corporate Tax

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ITAT affirms rejection of books in absence of adequate particulars necessary to deduce correct operating results
Assessee need not be unemployed when going abroad for a job for determining his residential status

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