Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - ...
Case Laws Income Tax
April 5, 2019
Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - necessary nexus has been established between the material in possession of the AO and the formation of a prima facie belief that the income has escaped assessment - no infirmity in assumption of jurisdiction u/s 147
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