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Case Law Details

Case Name : ITO Vs Mahogany Logistics Services Private Ltd (Madras High Court)
Related Assessment Year :
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ITO Vs Mahogany Logistics Services Private Ltd (Madras High Court) Conclusion: Reassessment proceedings could not be sustained in respect of other issues raised in the audit except in respect of two specific expenditure heads: processing charges and professional fees as the same could be treated as “information” under Section 148A. Held: Assessee-company had filed a writ petition challenging the reassessment proceedings initiated for the assessment year 2017–18. The company argued that it had already undergone a scrutiny assessment under Section 143(3), and the reopening was based solely...
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