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Income Tax | AO Cannot Demand Negative Proof for Section 270AA Immunity: Delhi HC

23 Sept 2026 · 3d agoBy CA Vijayakumar ShettySource: TaxGuru

Delhi HC sets aside Section 270AA immunity rejection; AO cannot demand negative evidence proving no appeal was filed and must reconsider application. The post AO Cannot Demand Negative Proof for Section 270AA Immunity: Delhi HC appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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