Reopening of assessment - AO already had raised the said issue ...
High Court Invalidates Reopening of Assessment; Issue of Royalty Amortization Already Addressed u/s 143(3.
May 8, 2015
Case Laws Income Tax HC
Reopening of assessment - AO already had raised the said issue of amortization of royalty paid to the Wireless Planning Commission of Government of India while framing the assessment under Section 143(3) - notice of reopening fails with all consequential reliefs - HC
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