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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Reassessment u/s 147 - the entries in the Demat Account were ...

Income Tax

June 2, 2014

Reassessment u/s 147 - the entries in the Demat Account were not sacrosanct because the AO had found on investigation that those were all “off market” transactions - those companies were nothing but entry providers - additions confirmed - AT

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  10. Reopening of assessment u/s 147 - deduction u/s. 801A/IB - reassessment framed by the AO is bad in law for the three reasons.

 

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