THE COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S HEWLETT PACKARD GLOBALSOFT PVT LTD
Appeals are hereby dismissed by
ITA/65/2014HC Karnataka14 Aug 2015
Bench: ARAVIND KUMAR,VINEET SARAN
Section 10Section 10ASection 143(3)Section 148Section 260
152 are substantially different
from the provisions as they stood prior
to such substitution. Under the old
provisions of Section 147, separate
clauses (a) and (b) laid down the
circumstances under which income
escaping assessment for the past
assessment years could be assessed or
reassessed