Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 1102 - HC - Income TaxApplication u/s 12A rejection - Held that:- The only ground on which the DGIT in this case rejected the application u/s 10 (23C) of the Act is that the relief granted in respect of the previous years by virtue of the Income Tax Appellate Tribunal’s order, was premised on erroneous grounds. Subsequent developments have rendered the revenue’s position untenable.
|