ITAT cannot remand matter back to AO if CIT(A) duly considering evidence placed on record before allowing relief: HC

INCOME TAX : Where Assessing Officer had disallowed claim for deduction under section 80JJAA on ground that relevant details regarding same were not placed before AO but were claimed by way of a communication , since claim was otherwise sustainable in law, appellate authority was empowered to allow sameINCOME TAX : Where Assessing Officer had disallowed claim for deduction under section 80JJAA on ground that relevant details regarding same were not placed before AO but were claimed by way of a communication , since claim was otherwise sustainable in law, appellate authority was empowered to allow samewww.taxmann.com Latest Case LawsRead More

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