Definitions

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....p;  (2) "Assessing Officer" means the Income-tax Officer or Assistant Commissioner of Income-tax or Deputy Commissioner of Income-tax or Joint Commissioner of Income-tax or Additional Commissioner of Income-tax who is authorised by the Board to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Chapter;   &nbsp....

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....                   (A) of such underlying goods; or                     (B) of related services and rights, such as warehousing and freight; or              &n....