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Withdrawal of the Guidance Note on Accounting for Real Estate Transactions (for entities to whom Ind AS is applicable)

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Multipurpose Empanelment Form

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Where the High Court has framed substantial question of law in respect of the additions confirmed by the ITAT, penalty u/s 271(1)(c ) of the Income Tax Act cannot be levied as the same are on debatable and disputable issues on which difference of opinion can legitimately exist – ITAT Dellhi

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