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Income Tax - Highlights / Catch Notes

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Impugned assessment order set aside by HC. Matter remitted back ...


High Court overturns salary expense assessment; orders fresh review without previous special audit u/s 142(2A).

January 9, 2025

Case Laws     Income Tax     HC

Impugned assessment order set aside by HC. Matter remitted back to pass fresh order independently without relying on special audit report u/s 142(2A) for earlier years. Disallowance of entire salary expenses found unsustainable. Authorities to decide afresh in accordance with law.

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