TMI BlogReopening of assessment u/s 147 - escapement of income determined by applying Rule 9A & 9B of Income Tax...Reopening of assessment u/s 147 - escapement of income determined by applying Rule 9A & 9B of Income Tax Rules, 1962, which deals with quantification of expenses allowable in case of film producer and distributor - reasons recorded by the Assessing Officer for reopening of assessment is a clear case of change of opinion, which is not permissible under the law - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
