SC: Demand for Additional Tax Can be Made Only if Assessee Intended to Evade Tax - (20 Mar 2020)
DIRECT TAXATION
Supreme Court has observed that demand for Additional Tax under Section 143(1-A) of the Income Tax Act, 1961 can only be invoked when the lesser amount stated in the return filed by the Assessee is a result of an attempt to evade tax lawfully payable by the Assessee.
Tags : SUPREME COURT DEMAND FOR ADDITIONAL TAX
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