Reopening of assessment u/s 148 – on the basis of some general ...
High Court: Assessing Officer Can't Reopen Tax Assessments on General Observations u/s 148 of Income Tax Act.
April 27, 2013
Case Laws Income Tax HC
Reopening of assessment u/s 148 – on the basis of some general observation and discussion on principles for treating an expenditure either revenue or capital in nature, AO can not reopen the assessment - HC
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