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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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  • No disallowance of ‘FTS’ due to TDS default on basis of retro-amendment to sec. 9: Mumbai ITAT
Posted onon November 8, 2016

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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

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