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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Reopening of assessment u/s 147 - audit report was not filed ...

Income Tax

August 27, 2019

Reopening of assessment u/s 147 - audit report was not filed electronically in Form 10CCB for claiming deduction u/s 80IA - when deduction claimed was not allowed in the first instance while passing the intimation u/s 143(1), then the question of any income escaping assessment on that score did not arise - the impugned notice sets aside

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