CIT(A) directed to consider rectification application u/s 154 against CPC adjustment made u/s 143(1)(a) In a recent judgment, ITAT has…
When examining details, CIT(Appeals) was not clear as to nature then expenses cannot be disallowed by CPC under artificial intelligence…
Disallowance u/s 50C can not be made by CPC by adjustment u/s 143(1) as it infringes statutory right of objection…
Issue of notice for prima facie adjustment u/s 143(1)(a) of the Income Tax Act. ITBA Instruction for processing of ITR…