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SC: Return Filed Without Regular Books of Account May be Defective but Not Invalid - (25 Jan 2024)

DIRECT TAXATION

Supreme Court has held that tax return filed without regular books of account by assessee is defective but not invalid and the burden to inform the assessee about the defects that may be cured is upon the Assessing Officer.

Tags : SUPREME COURT   TAX RETURN   BOOKS OF ACCOUNT   ASSESSING OFFICER  

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