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AO couldn’t presume understatement of income merely on basis of report of DVO; HC quashed reassessment
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Corporate Tax
AO couldn’t presume understatement of income merely on basis of report of DVO; HC quashed reassessment
Posted on
on
May 8, 2014
Tenet Tax Daily May 07 2014
By
tenettax-team
Corporate Tax
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Non-resident couldn’t be penalized with sec. 234B interest if its whole income was subjected to withholding tax
No stay of demand by ITAT beyond 365 days after insertion of third proviso to sec. 254(2A)
