Reassessment u/s 147 - deduction u/s 80IB(10) - validity of ...

Case Laws Income Tax

June 10, 2019

Reassessment u/s 147 - deduction u/s 80IB(10) - validity of reasons - petitioner had produced full accounts inter-alia shown separately sum from sale of car parking also shown full details including built up area of the flats sold further Section 80-IB(10)(f) would apply in case of allotment to an individual - assessee to disclose truly and fully all material facts and reasons recorded are on the basis of the material already on record - notice set-aside

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Reassessment u/s 147 - deduction u/s 80IB(10) - validity of ...

Case Laws Income Tax

June 10, 2019

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