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Case Law Details

Case Name : S.M. Overseas Pvt. Ltd. Vs CIT (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 3612-3613 of 2012
Date of Judgement/Order : 07/12/2022
Related Assessment Year :
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S.M. Overseas Pvt. Ltd. Vs CIT (Supreme Court of India)

High Court has committed serious error in observing and holding that the notice under Section 154 was invalid as the same was beyond the period of limitation as prescribed/provided under Section 154(

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