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Objection couldn’t be raised before CIT(A) if it wasn’t raised before AO in reassessment proceedings
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Corporate Tax
Objection couldn’t be raised before CIT(A) if it wasn’t raised before AO in reassessment proceedings
Posted on
on
July 11, 2018
Tenet Tax Daily July 11 2018
By
tenettax-team
Corporate Tax
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Deemed dividend provisions couldn’t be applied on business transactions between shareholders & Co.
Reassessment on basis of disallowance in succeeding years was unjustified if there was no disclosure failure
