Case Law Analysis
|Income Tax Appellate Tribunal
Natural Justice in Tax Assessments | DGFT Data Disclosure Mandatory Before Adverse Addition : ITAT Mumbai
ITAT Mumbai rules that taxpayers must be provided full export-import details from DGFT before any addition to income can be sustained. The tribunal set aside an addition of ₹65.54 lakh, emphasizing procedural fairness in income tax assessments where unreconciled data is relied upon.