Delhi HC: AO Needs to be Satisfied that Accommodation Entries in Show Cause Notice Exist - 15.01.2025

Delhi HC has observed that the Assessing Officer is required to be satisfied that accommodation entries in show cause notice exist particularly where the assessee has produced its accounts to show that the value of transactions is not as stated in the notice under Section 148A(b) of the IT Act.

Tags : Delhi High Court Assessing Officer Show Cause Notice

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