Exemption u/s. 11 - best judgment assessment - Power of AO - The ...

Assessing Officer can make best judgment assessment if documentation for Section 11 exemption is missing.

April 25, 2018

Case Laws Income Tax AT

Exemption u/s. 11 - best judgment assessment - Power of AO - The law, it may be clarified permits him to draw adverse inferences, as admissible under the circumstances, where the relevant material is not produced before him - AT

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Exemption u/s. 11 - best judgment assessment - Power of AO - The ...

Assessing Officer can make best judgment assessment if documentation for Section 11 exemption is missing.

April 25, 2018

Case Laws Income Tax AT

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