Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
It is not disputed that the unclaimed dividend which has been transferred to the Reserve Fund, has already borne income tax. Thus, bringing the same to tax, would amount to double taxation. - HC
It is not disputed that the unclaimed dividend which has been transferred to the Reserve Fund, has already borne income tax. Thus, bringing the same to tax, would amount to double taxation. - HC
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