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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Validity of intimation / adjustment u/s 143(1) - Exemption u/s ...

Income Tax

August 12, 2017

Validity of intimation / adjustment u/s 143(1) - Exemption u/s 11A denied - Registration no. u/s 12AA was not mentioned in the ITR - Since the adjustment made by the AO is debatable, which requires verification from the assessment records, adjustment made by the revenue in the intimation u/s 143(1) is beyond the scope of section 143(1)

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