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Income Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

Power of the AO to make Adjustments u/s 143(1)(a) - If proof in ...


High Court Clarifies AO's Limited Authority u/s 143(1)(a) for Disallowances Without Supporting Proof.

May 26, 2012

Case Laws     Income Tax     HC

Power of the AO to make Adjustments u/s 143(1)(a) - If proof in support of the claim is not, furnished by an assessee, then for the lack of proof, no dis-allowance or an adjustment can be mader - HC

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