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    Income Tax

    Reopening of assessment - allowability of interest income u/s...

    Court Rules: No Need to Re-examine Interest Income Deduction Claim Once Rejected u/s 80IA(4.

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    Income TaxFebruary 22, 2018Case LawsHC

    Reopening of assessment - allowability of interest income u/s 80IA - Once the Assessing Officer rejected the claim of deduction under Section 80IA [4] in its entirety, there was thereafter no occasion and any need for him to dissect such claim for rejection on some additional ground. - HC

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