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No reassessment after 4 year merely on ground of non-deduction of TDS if all material facts were disclosed
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Corporate Tax
No reassessment after 4 year merely on ground of non-deduction of TDS if all material facts were disclosed
Posted on
on
April 27, 2018
Tenet Tax Daily April 21 2018
By
tenettax-team
Corporate Tax
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Statement furnished during appellate proceedings to justify diff. in Form 26AS & ITR can be admitted by CIT(A)
AO couldn’t deny set off of unabsorbed dep. and brought forward business loss against income from other sources