| Court: | MADRAS HIGH COURT |
| Head Notes: | After 4years from the end of the assessment year, a scrutiny assessment allowing deduction u/s. 10B can’t be re-opened for the reason that the approval by Industries Department has not been ratified by the board. |
| Law: | Income-Tax Act |
| Section(s): | 10B, 147 |
| Counsel(s): | G.BASKAR FOR ASSESSEE AND Prabhu Mukund Arunkumar FOR DEPARTMENT |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | G.BASKAR |
| Date of upload: | July 17, 2021 |
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