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Allahabad HC quashes Reassessment proceedings u/s 148 of the Income tax Act initiated from April 01, 2021

Handling of cargo in Customs area will always be responsibility of the Custodian

Benefit of Suo moto extension order passed by the SC for the Covid period cannot be taken by the Department

No addition can be made u/s 153A & 153C if If no incriminating material was found during the course of the search

Deduction u/s 37 of the Finance Act, 2014 allowed on safety and work environment expenditure
