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Income Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Claim of modification in salary income during the assessment ...

Income Tax

November 10, 2021

Claim of modification in salary income during the assessment proceedings - Assessee changing income and reducing income offered in the return of income without filing the Revised return of income - The assessee should not be deprived of his legitimate claim and tax has to be levied on the income actually generated. - one more opportunity granted to the assessee to substantiate the claim - AT

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