Dept. is bound to compute assessee's tax liability as per rule 28AA before rejecting application for nil deduction certificate

INCOME TAX : Where impugned order rejecting assessee's request for nil rate certificate was passed by Assessing Officer without making any reference to rule 28AA, same deserved to be set aside and, matter was to be remanded back for disposal afresh

from www.taxmann.com Latest Case Laws https://ift.tt/2Y2BgeX