October 2018

5 Sections 10AA and 144C - Draft assessment order Section 144C Power of AO Additions not proposed in draft assessment order cannot be made by AO in final order AO making disallowance of deduction u/s. 10AA in final order not proposed in draft order Breach of provisions of section 144C Not permissible

K. B. Bhujle, Advocate

Pr. CIT vs. WOCO Motherson Advanced Rubber Technologies Ltd.; 406 ITR 375 (Guj):
Date of order: 20th February, 2017

A. Y. 2011-12

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