Computation of income and determination of rate of tax while ...

High Court Stresses Need for Detailed Scrutiny in Tax Returns u/s 143(1) of Income Tax Act, 1961.

January 7, 2023

Case Laws Income Tax HC

Computation of income and determination of rate of tax while processing the return at CPC - since the return of the appellant/assessee was processed under Section 143(1) of the 1961 Act, if there were any doubts, scrutiny should have been carried out and the necessary powers available under the 1961 Act should have been taken recourse to. - HC

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Computation of income and determination of rate of tax while ...

High Court Stresses Need for Detailed Scrutiny in Tax Returns u/s 143(1) of Income Tax Act, 1961.

January 7, 2023

Case Laws Income Tax HC

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