Dear Subscriber,
S. 153A: The Law Of Search Assessments Explained
Dr. Raj K. Agarwal & Dr. Rakesh Gupta, Advocates
The authors argue that the law laid down by the Special Bench in All Cargo Global vs. DCIT is inconsistent with the law now laid down by the Delhi High Court in Anil Kumar Bhatia. Using their immense experience in the subject, the authors have put the entire issue in its proper perspective, identified the controversies that need to be answered by the Courts and explained the way forward
The Article is a Must-Read for all tax professionals.
Regards,
Editor,
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Latest:S. 68 "Gifts" + S. 147 Reopening + "Matching Principle"
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