TMI BlogReopening of assessment proceedings are valid where AO was of the view that the Assessee had...Reopening of assessment proceedings are valid where AO was of the view that the Assessee had 'artificially and with an ulterior motive' reduced the income from the property by setting off loss accruing to the firm. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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