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Advance returned back to customer not expenditure: Disallowance u/s 40(A)(3) not applicable

High Powered Committee formed to administer the Fund not a separate entity from State

Reopening Assessment sec 147: AO to specify nature of default or failure

IT Department hopes to complete all Faceless E-Assessments by Mid September

Submission of Audit Report along with Income Tax Return is not Mandatory - ITAT
