Prajjwal Kaushik
(Finance Professional)
(6216 Points)
Replied 26 February 2018
The income that "is in question". In other words, Income which is disputed and AO and the Assessee have different opinion about the quantum/ nature/ head/ deductions of the Income.
Impugned Income - This is generally used in Assessment, where the AO (ITO) raises doubts on the income reported by the Assessee in the Return of Income.
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