Claim of modification in salary income during the assessment ...

Assessee Allowed to Adjust Salary Income Without Revised Return; Must Prove Legitimate Claim for Correct Taxation.

November 10, 2021

Case Laws Income Tax AT

Claim of modification in salary income during the assessment proceedings - Assessee changing income and reducing income offered in the return of income without filing the Revised return of income - The assessee should not be deprived of his legitimate claim and tax has to be levied on the income actually generated. - one more opportunity granted to the assessee to substantiate the claim - AT

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Claim of modification in salary income during the assessment ...

Assessee Allowed to Adjust Salary Income Without Revised Return; Must Prove Legitimate Claim for Correct Taxation.

November 10, 2021

Case Laws Income Tax AT

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