Disallowance u/s 50C can not be made by CPC by adjustment u/s 143(1) as it infringes statutory right of objection…
Adjustment u/s 143(1) by CPC unsustainable if assessment completed u/s 143(3) accepting the return of income - ITAT ABCAUS Case…
Reporting in Clause 16(d) of Form 3CD – No adjustment by CPC for non business income if declared in return…