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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

An assessment where sought to be reopened with reference to ...


Reopening Assessment u/s 115-O to Withdraw Section 80-M Deduction Deemed Invalid by Court Decision.

January 13, 2014

Case Laws     Income Tax     AT

An assessment where sought to be reopened with reference to section 115-O, seeking to withdraw a deduction granted u/s 80-M was found not valid - section 115O(5) did not restrict the allowability of a claim u/s.80M - AT

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