Section 144A of ITA, 1961 : Section 144A: Power Of Joint Commissioner To Issue Directions In Certain Cases
ITA, 1961
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Explanation using Example
Imagine a small business owner, Mr. Sharma, who is currently undergoing an income tax assessment. The Assessing Officer (AO) handling his case is unsure about the applicability of certain deductions claimed by Mr. Sharma due to their complex nature. To ensure proper assessment, the AO refers the case to the Joint Commissioner for guidance.
The Joint Commissioner, upon reviewing the case, realizes that the deductions claimed a...
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