Reopening of assessment u/s 147 - Computation of book profits ...

Reopening Assessment u/s 147: AO Forms Opinion Despite No Additions in Final Order on MAT Exemption.

May 24, 2018

Case Laws Income Tax HC

Reopening of assessment u/s 147 - Computation of book profits u/s 115JB - MAT - if AO during scrutiny assessment notices a claim of exemptions made by the assessee having some prima facie doubt and asking the assessee to satisfy him with respect to such a claim and thereafter, does not make any addition in the final order of assessment, he can be stated to have formed an opinion whether or not in the final order he gives his reasons for not making the addition - HC

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Reopening of assessment u/s 147 - Computation of book profits ...

Reopening Assessment u/s 147: AO Forms Opinion Despite No Additions in Final Order on MAT Exemption.

May 24, 2018

Case Laws Income Tax HC

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