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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