Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Reopening of assessment u/s 147 - audit report was not filed electronically in Form 10CCB for claiming deduction u/s 80IA - when deduction claimed was not allowed in the first instance while passing the intimation u/s 143(1), then the question of any income escaping assessment on that score did not arise - the impugned notice sets aside
Reopening of assessment u/s 147 - audit report was not filed electronically in Form 10CCB for claiming deduction u/s 80IA - when deduction claimed was not allowed in the first instance while passing the intimation u/s 143(1), then the question of any income escaping assessment on that score did not arise - the impugned notice sets aside
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
