Firm Re-constitution: Entire Previous Year Must Be Assessed, Date of Change Irrelevant, Per Income Tax Case Law.

Assessment of firm - In case of re-constitution of the firm, the assessment has to be made in respect of entire previous year, irrespective of the fact that the firm was re-constituted on 20.10.1977 - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X