2 results for “reassessment”+ Section 72Aclear
Sorted by relevance
In the result, all the appeal of the assessee is allowed
72A, 72AB, etc. under the Income Tax Act. wherein the event\nof amalgamation, the method of treatment of a particular subject matter is expressly\nindicated in the provisions of the Act. In some instances, amalgamation results in\nwithdrawal of a special benefit (such as an area exemption under Section 801A) because\nit is entity or unit specific. In the case