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Madras HC: Mere Signing of Statement Admitting Tax Liability, Doesn't Amount to Self-Ascertainment - (21 Apr 2022)

DIRECT TAXATION

Madras High Court has ruled that merely because an assessee has, signed a statement admitting tax liability under the stress of investigation, and having also made a few payments as per the statement, it cannot lead to self-assessment or self-ascertainment.

Tags :   MADRAS HIGH COURT  ASSESSEE  TAX LIABILITY  SELF-ASSESSMENT  SELF-ASCERTAINMENT

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