Sunday, January 15, 2012

ASSESSMENT & REASSESSMENT



  • The Gujarat High Court in Cadila Healthcare Ltd. vs. ACIT has held that if AO disputes Audit objection, she cannot use that as "reason to believe" for reassessment u/s 147.
  • The Rajkot ITAT bench in Ram S. Sarda vs.  Dy. CIT has held that Cash seized in search has to be adjusted against "Advance Tax".

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