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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Income already accepted as an agricultural income in the ...


Income Reported as Agricultural u/s 139(1) Cannot Be Altered in Assessment u/ss 153C, 153A, & 143(3).

December 18, 2013

Case Laws     Income Tax     AT

Income already accepted as an agricultural income in the original return of income furnished u/s 139(1) of the Act, cannot be disturbed in the assessment framed u/s 153C read with Section 153A/143(3) - AT

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