153 results for “reassessment”+ Section 35(1)(ii)clear
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Appeals are disposed of as under:
Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
35]. The relevant part of the Circular is reproduced below: "22.2 Explanation 10 provides that where a portion of the cost of an asset acquired by the assessee has been net directly or indirectly by the Central Government or a State Government or any authority established under any law or by any other person, in the form of a subsidy