Rate of tax u/s 115A - Incorrect tax rate applied by the ...

Income Tax

October 16, 2021

Rate of tax u/s 115A - Incorrect tax rate applied by the assessing officer on the income offered by the assessee - if strict and literal interpretation of a statutory provision leads to undesirable consequences and not only renders it unworkable but also causes harassment to the taxpayer, then, it has to be avoided and the provision has to be construed harmoniously to make it workable - AT

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Rate of tax u/s 115A - Incorrect tax rate applied by the ...

Income Tax

October 16, 2021

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