Reopening of assessment - allowability of interest income u/s ...
Court Rules: No Need to Re-examine Interest Income Deduction Claim Once Rejected u/s 80IA(4.
February 22, 2018
Case Laws Income Tax HC
Reopening of assessment - allowability of interest income u/s 80IA - Once the Assessing Officer rejected the claim of deduction under Section 80IA [4] in its entirety, there was thereafter no occasion and any need for him to dissect such claim for rejection on some additional ground. - HC
View Source