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No reassessment after 4 years if all material facts were disclosed by assessee during original assessment
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Corporate Tax
No reassessment after 4 years if all material facts were disclosed by assessee during original assessment
Posted on
on
July 2, 2018
Tenet Tax Daily June 30 2018
By
tenettax-team
Corporate Tax
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Payment to contractor engaged in collection of data which doesn’t mandate technical skills requires sec. 194C TDS
AO was justified in rejecting DCF method to calculate FMV of shares if no evidence was produced for validity of data