Reopening of the assessment - MAT computation u/s 115JB - Scope ...

High Court Allows Writ Petition on MAT Assessment Reopening; No Failure in Disclosure u/s 115JB.

August 5, 2021

Case Laws Income Tax HC

Reopening of the assessment - MAT computation u/s 115JB - Scope of amendment - Even if, the amended provision as it stands amended, vide Finance Act, 2009 in the Income Tax Act, 1961, it cannot be said that there was a failure on the part of the petitioner to truly and fully disclose all material facts/informations required for assessment. The writ petition filed by the petitioner therefore deserves to be allowed - HC

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Reopening of the assessment - MAT computation u/s 115JB - Scope ...

High Court Allows Writ Petition on MAT Assessment Reopening; No Failure in Disclosure u/s 115JB.

August 5, 2021

Case Laws Income Tax HC

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