Reopening of assessment - the legal requirement that "the ...

Income Tax

December 5, 2015

Reopening of assessment - the legal requirement that "the reason to believe must be predicated on tangible material or information" and that "the belief must be rational and bear a direct nexus to the material on which such a belief is based" was not fulfilled in the present case - HC

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Reopening of assessment - the legal requirement that "the ...

Income Tax

December 5, 2015

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