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Chargeability To Tax Is Paramount Condition For Triggering Obligation To Deduct TAS U/S. 195 Of...
The Delhi High Court observed that the chargeability to tax is the paramount condition for triggering the obligation to deduct TAS (Tax Deducted At...
Mere Change Of Opinion Cannot Be A Ground For Reopening Of Assessment Under Income Tax Act: SC
The Supreme Court held that a mere change of opinion cannot be a ground for reopening of assessment. It answered whether the reopening of a concluded...