Additions Based Solely on Tax Audit Report Set Aside for Fresh Verification

AVG Logistics Limited Vs ADIT (ITAT Delhi)

Audit Report Disclosure ≠ Taxable Income: ITAT Delhi Sends 143(1) Additions Back for Fresh Verification

Delhi ITAT held that mere disclosures in Tax Audit Report (Form 3CD) cannot automatically result in additions while processing return u/s 143(1). The Tribunal noted that the Please become a Premium member. If you are already a Premium member, login here to access the full content.