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Penalty for deeming provisions addition

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22 March 2015 in scrutiny assessment, officer has made addition applying deeming provisions of section 14 A. can penalty leviable in on such type addition
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Soumitra Basu

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Soumitra Basu (Expert)
29 March 2015 NO PENALTY IS LEVIABLE ON DEEMED INCOME AS HELD BY THE CALCUTTA HIGH COURT IN THE CASE OF MADAN THEATRE.

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