Case Law Details
Case Name : PCIT Vs DSC Ltd. (Delhi High Court)
Appeal Number : ITA 546/2019
Date of Judgement/Order : 18/07/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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PCIT Vs DSC Ltd. (Delhi High Court)
Introduction: The Delhi High Court has issued a significant ruling regarding the reopening of assessments under Section 147 of the Income Tax Act, 1961. The court held that the reopening of assessments is not valid if there is
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