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Pre-requisites of Section 91(1) and 192 of I.T. Act, 1961



In this write up, the author has enlightened the pre-requisites of Section 91(1) and 192 of the Income Tax Act, 1961 keeping in view the basic objective of the concerned section. Also the latest judgment in the case ofCommissioner of Income Tax vs. Petroleum India Internationaldecided by the High

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CA. Gaurav Pahuja is a Post Graduate in Commerce (Finance Taxation) from IGNOU University, D.I.S.A. (ICAI) and a practicing Chartered Accountant with a professional approach towards work. He has Experience in almost every facet of the practice relating to Income Tax Consultancy, Internal and Statutory Aud .. Read more

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