Tuesday, December 3, 2019

Excessive Application of Net Profit Rate is Not Admissible: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) in Delhi held that, in earlier assessment years as well as in subsequent assessment years, a particular net profit rate has been applied, which can be applied by the Revenue. Application of net profit rate of 12% by the authorities is excessive and unreasonable. Brief facts of […]

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