Even though the assessee had suo-moto offered for disallowance, ...
Assessee Entitled to Relief Despite Initial Voluntary Disallowance Offer in Appellate Proceedings Resolution.
November 4, 2017
Case Laws Income Tax AT
Even though the assessee had suo-moto offered for disallowance, but once this issue has been challenged before the appellate proceedings and same has been decided in accordance with the law, then relief cannot be denied to the assessee solely on the ground that assessee had offered for disallowance.
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