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Reassessment on basis of disallowance in succeeding years was unjustified if there was no disclosure failure
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Corporate Tax
Reassessment on basis of disallowance in succeeding years was unjustified if there was no disclosure failure
Posted on
on
July 13, 2018
Tenet Tax Daily July 12 2018
By
tenettax-team
Corporate Tax
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Objection couldn’t be raised before CIT(A) if it wasn’t raised before AO in reassessment proceedings
AO wasn’t justified in substituting value of goodwill with trademark if there was no basis to substitute it
