Appellate authorities power to consider the claim not made in ...

Appellate Authorities Can Consider New Claims Not in Original Tax Return; Assessees May Present Additional Arguments.

June 7, 2018

Case Laws Income Tax AT

Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate authorities, but also entitled to raise additional claim before them and further appellate authorities have discretion to permit such additional claims. - AT

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Appellate authorities power to consider the claim not made in ...

Appellate Authorities Can Consider New Claims Not in Original Tax Return; Assessees May Present Additional Arguments.

June 7, 2018

Case Laws Income Tax AT

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