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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Scope of the limited Scrutiny assessment - CIT(A) had rightly ...


Appellate authority confirms "Limited Scrutiny" cases include verifying both income and expenses for thorough assessment.

February 6, 2023

Case Laws     Income Tax     AT

Scope of the limited Scrutiny assessment - CIT(A) had rightly held that when the case was taken up for scrutiny under “Limited Scrutiny” for the purpose of verification of low income, verification of expenses also falls within its sweep. - AT

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