CBDT Notification going beyond Provisions of Income Tax Act is Invalid, rules Bombay HC
In a recent decision, the Bombay High Court held that the Central Board of Direct Taxes (CBDT) notification going beyond the provisions of the Income Tax Act, 1961 is clearly invalid. The Petitioner is aggrieved by the impugned notice dated 16th September 2021 by which respondent no.1 has proposed to proceed with the assessment for…
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