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Sec. 144C assessment order had to be quashed if AO didn’t furnish draft assessment order to assessee: HC
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Corporate Tax
Sec. 144C assessment order had to be quashed if AO didn’t furnish draft assessment order to assessee: HC
Posted on
on
September 12, 2017
Tenet Tax Daily September 06 2017
By
tenettax-team
Corporate Tax
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AO cannot make revision to treat loan as deemed dividend if full disclosure was made during scrutiny assessment
Relief once granted u/s 80-IB couldn’t be rejected in subsequent yrs without withdrawing relief granted in earlier yr
