Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
S. 145(3) of Income Tax Cannot Be Invoked Without Identifying Specific Defects in Books: ITAT
Income TaxOther Legal Matters
The ITAT held that Section 145 of the Income Tax Act cannot be invoked without identifying specific defects in the books. This clarifies the conditions for invoking this section. It protects taxpayers from arbitrary assessments.
