Mentioning of a footnote below the return - a footnote cannot ...

Case Laws Income Tax

April 9, 2012

Mentioning of a footnote below the return - a footnote cannot guide or control a return which is filed by an assessee. A footnote if at all can be for the purpose of amplification or for further reference or any such thing, but not to indicate a stand contrary to the main thing - HC

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Mentioning of a footnote below the return - a footnote cannot ...

Case Laws Income Tax

April 9, 2012

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