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Validity of notice issued before limitation period couldn’t be upheld merely on ground that it was a SCN

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Posted onon August 24, 2018

Tenet Tax Daily August 21 2018

By tenettax-team
Corporate Tax

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Additional grounds raised after completion of hearing to be admitted if no new facts emerged
No sec. 263 revision if AO made detailed inquiries regarding foreign remittance made by assessee- NRI

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