Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tax Officer Misses Sales Tax Refund, Audit Reveals Lack of Coordination; Board Orders Liaison with Sales Tax Authorities.</h1> A case highlighted an underassessment issue where an Income Tax Officer (ITO) failed to account for a sales tax refund received by a taxpayer, as required under Section 41(1) of the Income Tax Act, 1961. This oversight was identified by a revenue audit, which noted a lack of coordination between the Income Tax and Sales Tax Departments. To prevent such errors, the Board mandates establishing proper liaison with Sales Tax Authorities. The Special Investigation Branch in each Commissioner's office will manage this coordination, ensuring relevant tax information is shared with the ITO and documenting any resulting revenue gains.
TaxTMI 
TaxTMI 
