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Assessee couldn't avail benefit of VDIS in respect of gifts against which sec. 148 notice was already issued

November 5, 2019[2019] 110 taxmann.com 171 (Madras)
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INCOME TAX: Where assessee was served with notice under section 148 in respect of certain amount received as gift prior to notification of VDIS, assessee could not avail benefit of said scheme in respect of amount of gift so received

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