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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Reliance of Audit report in the absence of books of accounts - ...


Audit Report Admissible as Evidence When Books of Accounts Unavailable for Verification Under Indian Evidence Act, 1872.

September 6, 2019

Case Laws     Income Tax     AT

Reliance of Audit report in the absence of books of accounts - in case where books are not made available for AO’s verification the AO should rely on the Audit Report because the said evidence is admissible under Indian Evidence Act, 1872. - AT

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