High Court denies late amendment to appeal memo, allows 100% computation for disputed tax Hashtags.

The High Court denied the petitioner's request to amend the appeal memo to include an addition under Section 68 for benefits under the DTVSV Act, as the petitioner had already conceded and paid the tax without objection. However, the court agreed with the petitioner that the computation should be at 100% of the disputed tax, rather than 125%, since it was a non-search case. The court directed the respondents to issue a revised Form-3 within 30 days, along with any consequential benefits. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X