TMI BlogFinalisation of Provisional assessment - Two different block periods of four months and two months were...Finalisation of Provisional assessment - Two different block periods of four months and two months were taken only to satisfy the six month period as prescribed under sub-Rule (3) of Rule 7 for finalisation of the provisional assessment, which period commences from the date of supply of the details - there could be no clubbing of the various months falling within the period of provisional assessment, as permitted under Rule 7(1) - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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