143(1) (a) mandates issuance of notice before making adjustment: ITAT

DCIT Vs Microland Limited (ITAT Bangalore)

Assessee engaged in the business of providing IT Infrastructure management services, Technical Support services etc. Assessee filed its return at Rs. 1,54,57,78,798/- with Tax Liability of Rs. 35,45,45,411/-. Subsequently, the assessee filed a revised return admitting total income at Rs. l,54,5

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