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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Deduction claimed u/s 10B - Reassessment - notice u/s 148 - ...

Income Tax

August 31, 2013

Deduction claimed u/s 10B - Reassessment - notice u/s 148 - reason to believe - change of opinion -Perhaps, in given fact situations, they can be legitimate grounds for revising an order of assessment under Section 263; but not for re-opening it, under proviso to Section 147 - HC

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