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The Kerala High Court has upheld the proceedings under Section 153C of the Income Tax Act and noted that there is no requirement to have a DIN number in the satisfaction note recorded by the Assessing...

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India , Kerala , Preethas Nair , Justice Dinesh Kumar Singh , Court Under Article , Appellate Authority , Kerala High Court , Income Tax Act , Assessing Officer , Assistant Commissioner , Income Tax , For Petitioner , In , Satisfaction Note , Ection 153c ,

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