Even though the assessee had suo-moto offered for disallowance, ...

Case Laws Income Tax

November 4, 2017

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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Even though the assessee had suo-moto offered for disallowance, ...

Case Laws Income Tax

November 4, 2017

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