ITAT, Mumbai: Circular Due to Difficulties in E-filing Software Can’t be Relied - 11.04.2022

Income Tax Appellate Tribunal, Mumbai has ruled that the private discretionary trust shall be treated as AoP and has rejected the plea of the assessee based on the CBDT circular wherein such trusts are treated as individual due to difficulties in the e-filing software.

Tags : Income Tax Appellate Tribunal AoP CBDT software private discretionary trust

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