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The Madras High Court held that reassessment under Section 147 of the Income Tax Act is valid if the original order is completely silent on the assessee’s claim for deduction under Section 80HHC of the Income Tax Act. Section 147 of the Income Tax Act, 1961, empowers the Assessing Officer (AO) to assess or reassess income that has escaped assessment. Justices Anita Sumanth…
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150 pages pachayappa college trust case order judge appreciated all advts appearing in the case THE HONOURABLE MR. JUSTICE R.SURESH KUMAR A.No.1927 of 2019, A.Nos.10093, 10094, 10095, 10096, 10097 of 2018, A.No.1749 of 2019, A.Nos.1802, 1803 of 2019, A.Nos.2088, 2089, 2090 of 2019, A.No.2416 of 2019,
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