Validity of reopening of assessment - the mere disclosure of the ...

Case Laws Income Tax

February 25, 2020

Validity of reopening of assessment - the mere disclosure of the identity of the investor (as being holding company of assessee) in the return of income and the audited financial statements of the assessee as the source of share application money received, is not sufficient to constitute “disclosure” under the proviso to section 147. - HC

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Validity of reopening of assessment - the mere disclosure of the ...

Case Laws Income Tax

February 25, 2020

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