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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Scope of limited scrutiny - mandation of recording satisfaction ...

Income Tax

December 26, 2023

Scope of limited scrutiny - mandation of recording satisfaction before extending/expanding scope of scrutiny - the Assessment framed by the Assessing Officer on the issues which are not inconsonance of the instruction of CBDT are liable to be quashed. The additions made by the Assessing Officer being beyond the scope of the limited scrutiny and the same is deleted. - AT

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