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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Scope of scrutiny in cases selected under CASS - conversion the ...


Limited to Unlimited Scrutiny in CASS Cases Needs Superior Approval; Additions Must Be Documented and Recorded.

April 6, 2019

Case Laws     Income Tax     AT

Scope of scrutiny in cases selected under CASS - conversion the limited scrutiny in to unlimited - cases, selected under CASS, the additions on the non-CASS issues can only be made after obtaining due permission from the superior authorities and the said approval of the superior authorities in writing should be available on records.

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