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Justice T.S.Sivagnanam and Justice V.Bhavani Subbaroyan held that it will not only be a case of filing inaccurate particulars, but also a case of concealment of income. The court further noted that the information came to the Department through the AIR, which was forwarded by the Registration Department and after verifying the same, when notice was issued under Section 143(2), the assessee, for the first time stated that due to inadvertence, they did not disclose the particulars relating to the capital gains.
by Sekar Reporter · Published September 11, 2020
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Bar council TN fund update — chairman Tks for all
by Sekar Reporter · Published April 28, 2020
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