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Assessment of a person other than searched one could be made either under sec. 148 or sec. 158BD
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Corporate Tax
Assessment of a person other than searched one could be made either under sec. 148 or sec. 158BD
Posted on
on
June 14, 2014
Tenet Tax Daily June 05 2014
By
tenettax-team
Corporate Tax
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No reassessment to deny higher rate of depreciation if facts were fully disclosed during original assessment
Full deduction under section 80-IA, 80-IB or 80HHC can be claimed as each provisionis an independent provision
