Wednesday, July 28, 2021

Assessee should be given opportunity to correct deficiencies found in rectification application filed by him: ITAT

INCOME TAX : Where there were deficiencies in rectification application filed by assessee, defect should have been notified and opportunity to correct same should have been provided

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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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