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Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Disallowance u/s 40 A (7) - disallowance on account of gratuity ...

Income Tax

September 17, 2021

Disallowance u/s 40 A (7) - disallowance on account of gratuity has been made by the Central processing unit - There is a inconsistency in filing of the return of income by the assessee and therefore it is the duty of the assessee to show before the learned assessing officer the nature of the mistake and how it resulted into double disallowance. - Matter restored back - AT

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