Reopening of assessment - Substance over Form - Failure to ...

Notes Income Tax

July 10, 2019

Reopening of assessment - Substance over Form - Failure to disclose material fact - Duty of the AO to make an enquiry to test the correctness of the disclosure made even if the statutory forms signed and certified by the Chartered Accountant

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Reopening of assessment - Substance over Form - Failure to ...

Notes Income Tax

July 10, 2019

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