Section 148 Notice issued after expiry of 4 years, based on Addl. CITs approval, is unsustainable

Voltas Limited Vs ACIT (Bombay High Court)

Facts- Petitioner is a company engaged in the business of air conditioning and refrigeration etc. During the A.Y. 2015-16, petitioner incurred expenses of Rs.3,30,82,713 towards CSR as per section 135 of the Companies Act, 2013. Petitioner had also claimed deduction in return of income u/s

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