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AO couldn’t reject books of account if assessee proved that profits decreased due to increase in cost of materials
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Corporate Tax
AO couldn’t reject books of account if assessee proved that profits decreased due to increase in cost of materials
Posted on
on
July 14, 2017
Tenet Tax Daily July 14 2017
By
tenettax-team
Corporate Tax
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No reassessment could be made on basis of an issue which was duly answered in favour of assessee by ITAT
CIT was justified in penalty order if disallowance relating to ‘head office exp.’ was set-aside by ITAT