https://www.taxtmi.com/highlights?id=3355 Mentioning of a footnote below the return - a footnote cannot guide or control a return which is filed by an assessee. A footnote if at all can be for the purpose of amplification or for further reference or any such thing, but not to indicate a stand contrary to the main thing - HC en-us Mon, 09 Apr 2012 10:01:50 +0530 Mon, 09 Apr 2012 10:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=3355 Mentioning of a footnote below the return - a footnote cannot guide or control a return which is filed by an assessee. A footnote if at all can be for the purpose of amplification or for further reference or any such thing, but not to indicate a stand contrary to the main thing - HC Highlights Income Tax Mon, 09 Apr 2012 10:01:50 +0530 https://www.taxtmi.com/highlights?id=3355