Special audit - Power of the AO - the amendment whereby the word ...

Amendment to Income Tax Act Section 142(2C) on "suo motu" Special Audit Authority Effective from April 1, 2008.

April 21, 2017

Case Laws Income Tax HC

Special audit - Power of the AO - the amendment whereby the word "suo motu" were inserted in sub section (2C) of Section 142 was to be applicable with effect from 1st April, 2008 only, the amendment cannot be said to be clarificatory or retrospective in nature. - HC

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Special audit - Power of the AO - the amendment whereby the word ...

Amendment to Income Tax Act Section 142(2C) on "suo motu" Special Audit Authority Effective from April 1, 2008.

April 21, 2017

Case Laws Income Tax HC

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