Challenging order u/s 230(1A) - Tax clearance certificate in ...

Case Laws Income Tax

December 18, 2020

Challenging order u/s 230(1A) - Tax clearance certificate in case of traveling out of the country - An order under Section 230(1A) cannot be arbitrary or capricious based simply on a mere assumption or presumption of the circumstances referred to therein. A general or overreaching perception of the authority that such circumstances exist is also not sufficient in the absence of more tangible material indicating a cause for alarm. - HC

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Challenging order u/s 230(1A) - Tax clearance certificate in ...

Case Laws Income Tax

December 18, 2020

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