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Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Reopening of assessment u/s 147 - non-deduction of TDS as ...

Income Tax

December 12, 2020

Reopening of assessment u/s 147 - non-deduction of TDS as mentioned in the Form no. 3CD Tax Audit Report u/sec. 44AB - the assessee has filed the details and disclosed fully and truly all material facts relevant to the assessment year in consideration. - the assessment was reopened beyond a period of four years and cannot be sustained. - AT

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