Tag Archives: Section 168

Income declared in return by Mistake can not be taxed

By | August 5, 2015

Question: Whether Income declared in return by Mistake  can be taxed ? If a particular income is not chargeable to tax in hands of a person as per law, then same cannot be taxed merely on reason of such person inadvertently filing return declaring some income The judgment of the Hon’ble Supreme Court in ITO v.… Read More »