Court :
Tribunal
Brief :
A.O can not be termed as erroneous simply on the basis of an opinion which is framed in the mind of the Commissioner that the conclusion is prejudicial to the interest of revenue unless there is adequate proof for that.
Citation :
T.K.International Ltd Vs. A.C.I.T
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English