MAT - AO power to recast the profit and loss account - ...

Assessing Officer Can't Reopen Entries in Company's Books u/s 115J(1A); Limited to Original Profit & Loss.

August 21, 2015

Case Laws Income Tax HC

MAT - AO power to recast the profit and loss account - Subsection (1A) of section 115J does not empower the Assessing Officer to embark upon a fresh enquiry in regard to the entries made in the books of account of the company - HC

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MAT - AO power to recast the profit and loss account - ...

Assessing Officer Can't Reopen Entries in Company's Books u/s 115J(1A); Limited to Original Profit & Loss.

August 21, 2015

Case Laws Income Tax HC

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