High Court Quashes Reassessment Notice on MAT Liability Error u/s 115JB; Dividend Income Misunderstood by AO.

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....MAT computation - Working of tax liability on book profit u/s.115JB - receipt of dividend income - Reopening of assessment - AO formed wrong belief that for the purpose of computing book profit u/s 115JB, the said amount of ₹ 15,458/- disappeared from the consideration - notice of reopening being bad in law, quashed - HC....