https://www.taxtmi.com/highlights?id=48148 Reopening of assessment u/s 147 - reopening on the basis of retrospective amendment relating to diminution in the value of any asset is required to be added to the book profit for the purposes of Section 115-JB - the retrospective amendment to any provision cannot be a ground for making re-assessment en-us Tue, 23 Jul 2019 07:08:36 +0530 Tue, 23 Jul 2019 07:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48148 Reopening of assessment u/s 147 - reopening on the basis of retrospective amendment relating to diminution in the value of any asset is required to be added to the book profit for the purposes of Section 115-JB - the retrospective amendment to any provision cannot be a ground for making re-assessment Highlights Income Tax Tue, 23 Jul 2019 07:08:36 +0530 https://www.taxtmi.com/highlights?id=48148