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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Adoption of special auditor's report only in part - estimation ...


Income Tax Assessment Upholds Special Auditor's Report Using Audit Sampling; Adheres to AAS-15 Standards for Validity.

June 11, 2018

Case Laws     Income Tax     HC

Adoption of special auditor's report only in part - estimation made on the assessment - validity of audit report based on sampling made by the Auditor - Auditing and Assurance Standard (AAS)-15-Audit Sampling - no valid ground available to challenge the sampling or the computation of income made based on the special auditor's report.

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