Reassessment u/s. 147 - retention money receipts form part of ...
Reassessment u/s 147 annulled; no failure by assessee in disclosing all material facts about retention money receipts.
April 19, 2019
Case Laws Income Tax AT
Reassessment u/s. 147 - retention money receipts form part of gross receipt but excluded in computation - no failure on the part of the assessee to fully and truly disclose all material facts relevant for assessment - reassessment annulled
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