21 results for “reassessment u/s 147”+ Section 10(26)clear
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In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
26. We’ve carefully considered the rival contention and find that the issue is squarely covered in favour of the assessee by the decision of the honourable Supreme Court in case of ONGC versus CIT (supra) wherein even the second leg contract was also considered to be eligible for the preferential treatment u/s 44 BB of the income