Case Law Details
Case Name : J.B.J. Perfumes Private Limited Vs PCIT (Himachal Pradesh High Court)
Related Assessment Year : 2013-14
Courts :
All High Courts Himachal Pradesh HC
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
J.B.J. Perfumes Private Limited Vs PCIT (Himachal Pradesh High Court)
In a significant ruling, the Himachal Pradesh High Court quashed the reassessment notice issued to J.B.J. Perfumes Private Limited by the Principal Commissioner of Income Tax (PCIT). The court held that the reassessment was based on a mere ‘change of opinion,’ which is not permissible under the Income Tax Act, 1961.
J.B.J. Perfumes Pvt. Ltd., a company engaged in manufacturing perfumery compounds and room fresheners, filed its income tax return for the assessment year 2013-14 declaring a net ta
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.