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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

addition on the basis of information displayed on the website of ...

Case Laws     Income Tax

January 20, 2023

addition on the basis of information displayed on the website of the sale tax department. - MSEDCL is a State under Article 12 of the Constitution and the cash payments made to its franchise/agent is covered under Rule 6DD(b) of the Rules. Therefore, the disallowance made by the CPC and as confirmed by the CIT(A) is not justified. - AT

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