Monday, April 20, 2015

[aaykarbhavan] Earlier assessments couldn't be held erroneous on ground of non-genuine transactions of subsequent years



 

Earlier assessments couldn't be held erroneous on ground of non-genuine transactions of subsequent years

April 20, 2015[2015] 55 taxmann.com 483 (Hyderabad - Trib.)
IT/ILT: Where Assessing Officer passed earlier assessment order after examining all facts and evidences relating to transaction of know-how and DMF, Only because TPO in subsequent year took a view that purchase of technical know-how and DMF was not genuine; assessment order could not be revised under section 263
Regards
Prarthana Jalan


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


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