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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Compliance of Rule 46A of IT Rules, 1962 – Admission of ...


Court Allows Additional Evidence u/r 46A in Exceptional Cases; Revenue's Objections Overruled.

March 26, 2014

Case Laws     Income Tax     AT

Compliance of Rule 46A of IT Rules, 1962 – Admission of additioinal evidence - such exceptional circumstances the requirement of Sub-rule (3) may be dispensed with – thus, there is no merit in the grounds raised by the Revenue - AT

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