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Case Law Details

Case Name : ITO Vs Emperor International Ltd (ITAT Delhi)
Related Assessment Year :
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Brief Facts of the Case and Question of law

Brief Facts: The assessee filed Nil return of income after adjusting brought forward losses and paying tax u/s 115JB of the Income Tax Act, 1961 (hereinafter referred to as the Act) on 24.10.2007, which was processed u/s 143(1) of the Act. Later on, the case was selected for scrutiny. During the course of assessment proceedings, the AO noticed that the assessee was dealing in shares & securities, earning commission on

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