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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Reopening of assessment - amalgamation of company - From the ...


Reassessment of Company Amalgamation Violates Tax Law Due to Improper Change of Opinion, Documents Reveal.

November 4, 2015

Case Laws     Income Tax     AT

Reopening of assessment - amalgamation of company - From the documents on record, it is writ large that the reassessment proceedings have been initiated on the change of opinion which is impermissible under the Act. - AT

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