Disallowance u/s 40A(3) - Power of CIT(A) to enhance the ...

Case Laws Income Tax

July 9, 2016

Disallowance u/s 40A(3) - Power of CIT(A) to enhance the assessment - principles of natural justice - CIT(A) did not afford the assessee in the case on hand any opportunity whatsoever, let alone reasonable opportunity of showing cause against such enhancement - matter remanded back - AT

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Disallowance u/s 40A(3) - Power of CIT(A) to enhance the ...

Case Laws Income Tax

July 9, 2016

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