alleryStart learning →A tribunal finds fraud unproved in a section 74 notice. Tax is then fixed how?
AAs if under section 73
BNotice quashed fully
CUnder section 132
DUnder section 129
Answer & Solution
Correct answer: A. As if under section 73
Section 75(2) lets the officer determine the tax as if the notice had been issued under section 73.
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