TMI BlogAn attempt to make reassessment after the notice u/s 147 is on the basis that the petitioners were not...An attempt to make reassessment after the notice u/s 147 is on the basis that the petitioners were not carrying out manufacturing activities, cannot be a ground to refuse the benefits of deduction in terms of Section 10B - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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