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No addition under sec. 145 if AO failed to find defects either in books or in accounting method
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Corporate Tax
No addition under sec. 145 if AO failed to find defects either in books or in accounting method
Posted on
on
December 31, 2013
Tenet Tax Daily December 30 2013
By
tenettax-team
Corporate Tax
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ITAT’s order couldn’t be reviewed due to fresh arguments raised by assessee unless there was apparent mistake
ITAT remanded the matter as DRP affirmed order of TPO without dealing with assessee’s objections
