868 results for “reassessment”+ Section 10(10)(iii)clear
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Appeal stands dismissed
Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita No.2053/Mds/2014 आयकर अपील सं./Ita Nos.1820 & 1819/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 M/S Pkd Trust, The Income Tax Officer, Pkd Matriculation School, V. Ward I(2) / Ward 1(1), Coimbatore Road, Pollachi. Pollachi – 642 001. Pan : Aaaap 1297 K (अपीलाथ"/Appellant) (""यथ"/Respondent)
III, Coimbatore. Further, as per the assessee, by virtue of CBDT circular No.7/2010 dated 27.10.2010, once an approval under Section 10(23C) of the Act was granted, it was to be considered perpetual till it was withdrawn. However, the Assessing Officer was not impressed by the above arguments. According to him, mere filing of application in Form No.56D would