Income Tax Scrutiny Guidelines Don’t Exclude Random Selection by AOs: Patna HC

Patna Smart City Limited Vs Assessment Unit (Patna High Court)

In the case of Patna Smart City Limited Vs Assessment Unit (Patna High Court), the petitioner, a government company funded by the government, challenged certain assessment orders issued under the Income Tax Act, 1961. The petitioner argued that the scrutiny was cond

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