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Delhi HC justified initiation of special audit of 'Patanjali Ayurveda' due to complexity in accounts

December 13, 2018[2019] 101 46 (Delhi)/[2019] 260 Taxman 253 (Delhi)/[2019] 410 ITR 356 (Delhi)

IT: Where Assessing Officer had carefully outlined salient aspects in accounts and returns of assessee that needed to be looked into and made impugned order directing special audit and assessee had not alleged any mala fides, impugned order directing special audit was justified

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