https://www.taxtmi.com/highlights?id=48231 Special audit u/s 142(2A) - satisfaction - The question of complexity of accounts has to be judged applying the yardstick or test; whether the accounts would be complex and difficult to understand to a normal AO - AO had applied his mind to various aspects like the nature of accounts, method of maintaining accounts, entries recorded etc. and reached to the conclusion that the accounts were complex and it was in the interest of the Revenue that the special audit u/s 142(2A) should be directed en-us Sat, 27 Jul 2019 07:32:17 +0530 Fri, 26 Jul 2019 10:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48231 Special audit u/s 142(2A) - satisfaction - The question of complexity of accounts has to be judged applying the yardstick or test; whether the accounts would be complex and difficult to understand to a normal AO - AO had applied his mind to various aspects like the nature of accounts, method of maintaining accounts, entries recorded etc. and reached to the conclusion that the accounts were complex and it was in the interest of the Revenue that the special audit u/s 142(2A) should be directed Highlights Income Tax Sat, 27 Jul 2019 07:32:17 +0530 https://www.taxtmi.com/highlights?id=48231