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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Appointment of special auditors u/s 142(2A) - Complexities - No ...


High Court Affirms Need for Special Auditors u/s 142(2A) of Income Tax Act Over Best Judgment Assessment.

June 12, 2013

Case Laws     Income Tax     HC

Appointment of special auditors u/s 142(2A) - Complexities - No merit in submission that in such a case it was open to the A.O. to proceed with the best judgment assessment u/s 144 - HC

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