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Rectification order by ITAT didn’t require interference if revenue went into details of case in course of hearing

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Posted onon October 5, 2017

Tenet Tax Daily October 05 2017

By tenettax-team
Corporate Tax

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HC slam AO for issuing reassessment notice in name of Transferor-Company after amalgamation
Sec. 41(1) couldn’t be invoked in respect of conversion of advance received from parent co. into capital

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