Additions towards difference in SPF [Special Privilege Fee] paid ...
Reassessment Based on Special Privilege Fee Difference Invalid; Retrospective Government Orders Determine Correct Fee.
July 5, 2018
Case Laws Income Tax HC
Additions towards difference in SPF [Special Privilege Fee] paid and admissible - the subsequent Government orders will have to be taken into consideration for arriving at the SPF payable for the said year - to be applicable with retrospective effect - Reopening of assessment is not valid.
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