CPC Cannot Treat Form 3CD Entries as Final Without Verification

Surya International Pvt. Ltd. Vs Central Processing Center (ITAT Lucknow)

143(1) Adjustments Based on Form 3CD Not Conclusive: ITAT Orders AO Verification

The Lucknow Bench of the ITAT partly allowed the assessee’s appeal for AY 2020-21 for statistical purposes, holding that prima facie adjustments made under section 143(1)—based s

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