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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