Case Law Details
Carborundum Universal Limited Vs Deputy Commissioner (ITAT Chennai)
Introduction: The legal landscape is rife with intricate cases that present unique challenges. One such case that has attracted significant attention recently is that of Carborundum Universal Limited Vs Deputy Commissioner, adjudicated at the ITAT Chennai.
1. Background of the Case: The appeal by Carborundum Universal Limited is against the Commissioner of Income Tax’s order dated 27.04.2023, concerning the assessment year 2011-12. The return of income, discrepancies in deductions, and other issues became the crux of the contention.
2. Discrepancies Pointed Out: The Assessing Officer highlighted several discrepancies in the assessee’s filings:
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