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Case Law Details

Case Name : PCIT-1 Vs K R Jayaram (Supreme Court of India)
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PCIT-1 Vs K R Jayaram (Supreme Court of India)

Supreme Court of India recently addressed a case concerning the reopening of income tax assessments, specifically in Principal Commissioner of Income Tax-1 (PCIT-1) vs. K.R. Jayaram. The apex court upheld the decision of the Madras High Court and the Income Tax Appellate Tribunal, which had ruled against the revenue department’s attempt to reopen the assessment of K.R. Jayaram for the assessment year 2009-10. The core issue revolved around the interpretation of “reason to believe” u

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