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2016 (3) TMI 594 - HC - Income Tax
Revision u/s 263 to revise the reassessment order - as separate books of account were not being maintained in respect of MBF unit and therefore the said unit was not eligible for deduction under section 80IB - Held that:- The petitioner has a statutory efficacious/alternative remedy of appeal before the Tribunal under section 253(1) of the Act.
Thus the petitioner has a statutory efficacious/alternative remedy of appeal before the Tribunal under section 253(1) of the Act.