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Case Law Details

Case Name : Estate of Late Harkishin Bhojraj Chanrai Vs DCIT CPC (ITAT Mumbai)
Related Assessment Year : 2019-20
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Estate of Late Harkishin Bhojraj Chanrai Vs DCIT CPC (ITAT Mumbai)

Undisputed facts though the assessee has filed its return of income declaring an income of ₹ 1,288,261/– in the status of association of person of estate of a diseased individual. The tax liability is required to be computed as per the normal tax as applicable to an Association of person as per paragraph A of part I of the first schedule of the finance act, 2019. This fact has been agreed by the learned CIT – A also. However, the relief was not granted

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