After the petitioner exercised option for application of safe ...

Case Laws Income Tax

May 21, 2018

After the petitioner exercised option for application of safe harbour rules in accordance with the provisions of rule 10THC the Assessing Officer passed no order under subrule (4) of rule 10THD declaring that the exercising of option was invalid. In terms of subrule (7) and subrule(8) of the said rule, therefore, the option exercised by the assessee would be treated as valid. - HC

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After the petitioner exercised option for application of safe ...

Case Laws Income Tax

May 21, 2018

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