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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Assessment u/s 153A - determination of undisclosed income - The observations made in the judgment contrasting the provisions of determination of undisclosed income under Chapter XIVB with determination of total income under Sections 153A to 153C have to be read in the context of second proviso only, which deals with the pending assessment/reassessment proceedings.