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Tag Archive: Foreign Income

B.P.Mundra > Foreign Income

Landmark decision by Supreme Court during Lock down period in the case of ‎NDTV on 3rd April 2020. Appeal allow by holding that the notice u/s 148 is valid ‎when the revenue discovered fresh tangible material. However no addition can be ‎made when the assessee had fully and truly disclosed all material facts during ‎assessment proceedings 143(3). The assessee must be put to notice of all the ‎provisions on which the revenue relies upon. If the notice does not mention of ‎second proviso of section 147 the court will not allow to treat as a notice invoking ‎provisions of the second proviso of Section 147 of the Act.‎

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 142 total views A very decision by Supreme Court during Loc down period as it was the case of NDTV on 3rd April 2020. Appeal allow by holding that the notice u/s 148 is valid when the revenue discovered fresh tangible…
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147, 147 First Proviso for extended period of Limitation of 6 Years, 147 Second proviso-Foreign income or Foreign Assets, 148

April 10, 2020

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