When reopening u/s 147/148 under the given circumstances is ...
Reopening under Income Tax Act sections 147/148 is not allowed; AO can't reassess section 10BA applicability.
May 10, 2016
Case Laws Income Tax AT
When reopening u/s 147/148 under the given circumstances is itself not permissible, the AO is not empowered to review the applicability of section 10BA - AT
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