Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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Reopening of Assessment – The provisions contained in Section 151 are indubitably mandatory in nature and since compliance was either not made or could be established by the revenue, benefit will have to be given to the assessee - HC
Reopening of Assessment – The provisions contained in Section 151 are indubitably mandatory in nature and since compliance was either not made or could be established by the revenue, benefit will have to be given to the assessee - HC
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