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September 3, 2014. December 4, 2014. SC explains scope of revisional power of High Courts. Deduction U/s 80IC can be claimed, despite no chemical change in composition of the raw material during manufacturing process. Shares cannot be treated as stock instead of investment for mere non-receipt of dividend. Differential treatment cannot be meted out to another co-owner while making assessment of same property. Validity of reopening of assessment has to be determined on the basis of reasons for reopening.

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Service Tax consultant | | servicetaxconsultant.org Reviews

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September 3, 2014. December 4, 2014. SC explains scope of revisional power of High Courts. Deduction U/s 80IC can be claimed, despite no chemical change in composition of the raw material during manufacturing process. Shares cannot be treated as stock instead of investment for mere non-receipt of dividend. Differential treatment cannot be meted out to another co-owner while making assessment of same property. Validity of reopening of assessment has to be determined on the basis of reasons for reopening.

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Service Tax consultant |

September 3, 2014. December 4, 2014. SC explains scope of revisional power of High Courts. Deduction U/s 80IC can be claimed, despite no chemical change in composition of the raw material during manufacturing process. Shares cannot be treated as stock instead of investment for mere non-receipt of dividend. Differential treatment cannot be meted out to another co-owner while making assessment of same property. Validity of reopening of assessment has to be determined on the basis of reasons for reopening.

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