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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Revision u/s 263 - There was no enquiries raised by the AO about ...

Case Laws     Income Tax

July 30, 2020

Revision u/s 263 - There was no enquiries raised by the AO about the mismatch in the amount of gross receipts shown by the assessee viz a viz reported in the form 26AS on which TDS was deducted. There was no verification carried out by the AO during the assessment proceedings with respect to the amount of gross receipt shown by the assessee viz a viz the gross receipt reported in the form 26AS - Revision upheld - AT

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