Thursday, August 9, 2018

CBDT instruction no. 13 of 2006 couldn't override provisions related to scrutiny assessment: ITAT

IT: Scrutiny assessment has to be framed as per provisions of section 143 and Instruction No. 13 of 2006 would not override these provisions

from www.taxmann.com Latest Case Laws https://ift.tt/2vvz15R
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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