Secion. 148/ 151 If the AO issues the notice for reopening the assessment before obtaining the sanction of the CIT, the reopening is void ab initio.
Section 47 to Sub-Section (xiiiib) we find from a perusal of the ‘memorandum‘ explaining the purpose and intent behind the enactment?
Deduction under section. 80I Computation Goods transferred to assessee by other units at below market price