No Addition without Incriminating Material for completed/unabated Assessment Years

DCIT Vs Bengal Brahmaputra Realty Limited (ITAT Guwahati)

In the realm of income tax assessments, the case of DCIT Vs. Bengal Brahmaputra Realty Limited has sparked discussions regarding the permissible scope of additions without incriminating material for completed or unabated assessment years. The Income Tax Appellate Tribunal (ITAT) Guwahati deliberated on the matter and rendered a decision that holds significance for taxpayers and tax authorities alike.

Summary of the Case: The appeals were initiated by the revenue against the order of the Learned Commis

Please become a Premium member. If you are already a Premium member, login here to access the full content.