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Assessing Officer Can Re-Open Assessments In Block Period Of 6 Years Only If Material Obtained...
The Kerala High Court held that the Assessing Officer can re-open the assessments in respect of the individual assessment years comprised in the block...
Merely Brandishing Newspaper Cuttings Doesn’t Amount To Proof Of Sharing Commercial Expertise:...
The Bombay High Court held that merely brandishing newspaper cuttings does not amount to the proof of sharing commercial expertise. The Court held...