Sunday, February 15, 2015

[aaykarbhavan] No reassessment after 4 years if there was no failure of assessee to disclose material facts during assessment



No reassessment after 4 years if there was no failure of assessee to disclose material facts during assessment

February 16, 2015[2015] 54 taxmann.com 114 (Delhi)/[2014] 368 ITR 609 (Delhi)
IT: Where reassessment notice for proportionate disallowance of interest and financial charges on ground of granting interest free loan was issued only on basis of reappreciation of same material, same was unjustified

 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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