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Delhi HC: Assessment Can’t be Re-Opened Merely by Re-Appreciating the Existing Circumstances - (08 Nov 2017)

Delhi High Court while quashing demand against Airtel has observed that re-assessment under Section 147/148 of the Income Tax Act, 1961 cannot be made merely by re-appreciating the existing circumstances.

Tags : DELHI HIGH COURT   INCOME TAX ACT   1961   AIRTEL  

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