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Income Tax - Highlights / Catch Notes

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Disallowance of claim u/s 10AA - Reference to Dispute Resolution ...


Dispute Resolution Panel Limits Assessing Officer's Authority u/s 144C for Additions Beyond Draft Assessment Order.

April 15, 2017

Case Laws     Income Tax     HC

Disallowance of claim u/s 10AA - Reference to Dispute Resolution Panel - considering the entire scheme of Section 144C of the Act, the Assessing Officer cannot make any addition and/or disallowance then what is proposed in the draft assessment order. - HC

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