2026 LiveLaw (SC) 488 | COMMISSIONER OF INCOME TAX III VS. M/S. SANAND PROPERTIES PVT. LTD
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S.167 B(2) IT Act | Fixed Share Given To Member Of 'Association Of Persons' Regardless Of Profit Will Be Taxed As Income : Supreme Court When Can Re-Assessment Be Opened U/s 147, 148 of Income Tax Act? Supreme Court...
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