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section 54(2) of the Income Tax Act
Reopening of Assessment after 4 years based on change of opinion without stating any reason is not valid : Bombay HC set aside Re-assessment Order [Read Order]
February 22, 2023
Investing in Term Deposit A/c Instead of Capital Gain Scheme A/c is only a Technical Defect: ITAT allows Exemption [Read Order]
September 5, 2017
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