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Prior to applying Rule 8D, AO must record his dissatisfaction regarding suo-motu sec. 14A disallowance offered by assessee
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Corporate Tax
Prior to applying Rule 8D, AO must record his dissatisfaction regarding suo-motu sec. 14A disallowance offered by assessee
Posted on
on
February 10, 2020
Tenet Tax Daily February 08 2020
By
tenettax-team
Corporate Tax
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Weak financial position of assessee – HC allows recovery proceedings to be kept in abeyance till disposal of appeal
In case there was uncertainty of realizing debtors, additions could not be made
