CIT(A) not justified in not considering TRC submitted during Assessment proceedings By Anand Gupta TaxGuru

CIT(A) not justified in not considering TRC submitted during Assessment proceedings Haresh C Sheth Vs ITO (ITAT Mumbai) There were justifiable reasons for the assessee in not filing the TRC in the course of the assessment proceedings. But then, we cannot also remain oblivious of the fact that the A.O had declined to apply the special rate of tax as per the DTAA, for the reason, […]

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