Since voluntarily filed returns could not be revised through additional evidence under Rule 29 of the ITAT Rules (Income Tax (Appellate Tribunal) Rules, 1963) and additional evidence was inadmissible ...
California's ongoing saga over local tax initiatives may ramp up again as tax gadflies vow to put a measure on the 2026 ballot.
ITAT Chennai held that revisionary powers exceeded by PCIT since rectification order passed by AO is neither erroneous nor prejudicial to the interest of revenue. Accordingly, order of PCIT u/s. 263 ...
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