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Income Tax - Highlights / Catch Notes

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Violation of principles of the natural justice by the lower ...


Reliance on Employee Statements During Inspection Violates Natural Justice Principles, Raises Fairness Concerns in Proceedings.

July 29, 2018

Case Laws     Income Tax     HC

Violation of principles of the natural justice by the lower authority - reliance on the statement of employees - the statement is stated to have been recorded at the time of inspection and one can easily perceive the mood in which the employee would have been.

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