Reopening of assessment - Any inference not backed by material ...

Revenue's Denial of Section 10A Claim Lacks Evidence; Reopening Assessment Requires Concrete Material Evidence, Not Speculation.

May 21, 2013

Case Laws Income Tax AT

Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on account of contravention of section 10A(2)(iii) - AT

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Reopening of assessment - Any inference not backed by material ...

Revenue's Denial of Section 10A Claim Lacks Evidence; Reopening Assessment Requires Concrete Material Evidence, Not Speculation.

May 21, 2013

Case Laws Income Tax AT

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