This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT suggests creation of Tax Advisory Cell & Tax Compliance Scheme
Case Law Details
- Case Name
- Smt. Asha Gandhi Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Chandigarh
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Smt. Asha Gandhi Vs The ITO (ITAT Chandigarh)
Conclusion: Tribunal urged State to remove violations of tax laws by new assessees such as part time enterprising housewives, illiterate, semi-skilled men/women or teenagers by highlighting the concepts of agents of economic change; creation of Tax Advisory Cell; and coming out with Policy/Tax Compliance Scheme for the new businesses so as to address their past lack of compliance.
Held: Assessee was carrying on the business of Boutique during the year under consideration. Basically, she was having her own setup of sewing machines in her home and ha...
