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Re-Anchoring Block Period under Section 153C of Income Tax Act 1961: From Legal Fiction to Legislative Silence
A durable resolution can be achieved only through a targeted legislative intervention, either by expressly incorporating the “date of transfer” principle into the new clause or by prescribing definitive timelines for such transfer.
Akshat Sharma, Kartik Jorwal
Mar 216 min read
Swastik Sharma
Oct 14, 20186 min read
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