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Case Law Details

Case Name : Ananta Landmark Pvt. Ltd. Vs DCIT (Bombay High Court)
Related Assessment Year :
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Ananta Landmark Pvt. Ltd. Vs DCIT (Bombay High C0urt)

Conclusion: Assessment was sought to be reopened not on account of failure of assessee to disclose truly and fully all material facts that were necessary for computation of income but on account of change of opinion of AO about the manner of computation of the deduction under Section 57, therefore, the same was invalid.

 

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