TMI BlogHigh Court Invalidates Reopening of Assessment; Issue of Royalty Amortization Already Addressed u/s 143(3.Reopening of assessment - AO already had raised the said issue of amortization of royalty paid to the Wireless Planning Commission of Government of India while framing the assessment under Section 143(3) - notice of reopening fails with all consequential reliefs - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|