Clauses of Tax Audit Report

in respect of ICDS. Hon’ble Delhi High Court in case of Chamber of Tax Consultants vs. UOI (400 ITR 178) vide order dated 08.11.2017, quashed certain ICDS and certain portion of other ICDS and read down the powers of the Government u/s.145(2). Amendments brought out by Finance Act, 2018 w.r.e.f. AY 2017-18 to over