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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Reopening of assessment - Deemed dividend - the reopening of ...


Reassessment Triggered Due to Incomplete Disclosure of Material Facts by Assessee, Not Change of Opinion.

October 8, 2018

Case Laws     Income Tax     HC

Reopening of assessment - Deemed dividend - the reopening of assessment was not a case of change of opinion, but it was a case where the assessee did not disclose fully and truly the material facts necessary for the assessment

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