Indian Company’s Section 80-IA Infrastructure Exemption Valid; Reopening Beyond Four Years Quashed
Indian Company’s Section 80-IA Infrastructure Exemption Valid; Reopening Beyond Four Years Quashed Indian Company’s Section 80-IA Infrastructure Exemption Valid; Reopening Beyond Four Years Quashed Issue Whether reopening an assessment beyond four years under Section 147 to deny Section 80-IA deduction is legally valid when the assessee, an Indian company, fully disclosed all material facts, made… Read More »