Reopening of assessment u/s 147 – When all material facts were ...
Reopening Assessment Under Sec 147 Unjustified if All Facts Disclosed, Despite Erroneous Sec 10B Deduction Claim.
August 29, 2014
Case Laws Income Tax AT
Reopening of assessment u/s 147 – When all material facts were furnished by the assessee, even if the assessee erroneously claimed excess deduction u/s.10B, it would not be a case of failure to disclose fully and truly all materials facts - AT
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