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ITAT’s order couldn’t be reviewed due to fresh arguments raised by assessee unless there was apparent mistake

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  • ITAT’s order couldn’t be reviewed due to fresh arguments raised by assessee unless there was apparent mistake
Posted onon December 31, 2013

Tenet Tax Daily December 28 2013

By tenettax-team
Corporate Tax

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AO can’t slap concealment penalty on assessee merely for claiming expenditure on basis of Apex’s Court verdict
No addition under sec. 145 if AO failed to find defects either in books or in accounting method

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