https://www.taxtmi.com/highlights?id=39560 Reopening of assessment u/s 147 - Computation of book profits u/s 115JB - MAT - if AO during scrutiny assessment notices a claim of exemptions made by the assessee having some prima facie doubt and asking the assessee to satisfy him with respect to such a claim and thereafter, does not make any addition in the final order of assessment, he can be stated to have formed an opinion whether or not in the final order he gives his reasons for not making the addition - HC en-us Thu, 24 May 2018 08:19:37 +0530 Thu, 24 May 2018 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39560 Reopening of assessment u/s 147 - Computation of book profits u/s 115JB - MAT - if AO during scrutiny assessment notices a claim of exemptions made by the assessee having some prima facie doubt and asking the assessee to satisfy him with respect to such a claim and thereafter, does not make any addition in the final order of assessment, he can be stated to have formed an opinion whether or not in the final order he gives his reasons for not making the addition - HC Highlights Income Tax Thu, 24 May 2018 08:19:37 +0530 https://www.taxtmi.com/highlights?id=39560