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    <title>High Court Highlights Compliance with Section 158BB in Block Assessments When Return Filing Deadlines Are Missed.</title>
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    <description>Validity of block assessment u/s 158BB - when the due date for filing of the return of income has expired and the assessee had not filed the return even as stating that it was &#039;nil&#039; income, then Section 158BD would be of relevance - HC</description>
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