https://www.taxtmi.com/caselaws?id=62777 While processing a return under section 143(1), the Assessing Officer must confine himself to the return as filed, including the computation, note and refund claim, and cannot alter the character or taxability of the income. A dispute whether receipts are royalty or business profits, or whether tax is payable in India due to absence of a permanent establishment, requires regular assessment under section 143(3) after notice under section 143(2). Payment of tax under section 191 does not resolve that issue for section 143(1) processing. A demand raising tax and interest by treating the receipts as royalty was therefore beyond the scope of section 143(1) and unsustainable. en-us Thu, 30 Apr 2009 00:00:00 +0530 Tue, 05 Nov 2013 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62777 While processing a return under section 143(1), the Assessing Officer must confine himself to the return as filed, including the computation, note and refund claim, and cannot alter the character or taxability of the income. A dispute whether receipts are royalty or business profits, or whether tax is payable in India due to absence of a permanent establishment, requires regular assessment under section 143(3) after notice under section 143(2). Payment of tax under section 191 does not resolve that issue for section 143(1) processing. A demand raising tax and interest by treating the receipts as royalty was therefore beyond the scope of section 143(1) and unsustainable. Case-Laws Income Tax Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62777