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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

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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