122 results for “reassessment”+ Section 173(1)clear
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In the result, the appeal filed by the Revenue in ITA
Bench: Shri Mahavir Singh & Shri Manjunatha.G
173 towards of release of reserves and standard assets related to exempted periods, the same is not allowable deduction and has to be withdrawn. II) Further it was noticed that the assessee had claimed deductions of Rs.14,95,14,257/- under Section 36(1) (viia) of the Act towards creation of bad and doubtful doubts. However it was noticed that