Reopening of assessment u/s 147 - excess claim of deduction u/s 35D - formation of belief by the AO is...

Reopening of assessment u/s 147 - excess claim of deduction u/s 35D - formation of belief by the AO is within realm of subjective satisfaction - for the purpose of capital employed, share premium collected on issue of share capital is not part of capital employed. - AT .....

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