TMI Blog-X X X X Extracts X X X X X X X X Extracts X X X X ..... Gift-tax Act, 1958 (18 of 1958), the Central Board of Direct Taxes hereby empowers every person appointed to be a Commissioner of Income-tax (Appeals) under section 117 of the Income-tax Act, 1961 (43 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1958, and also in respect of such persons or classes of persons as the Board may direct in accordance with the provisions of clause (e) of sub-section (1A) of the said section. 2. The above no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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