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Revision u/s 263 - CIT was not able to make up his mind and he has remanded the matter back to the Assessing Authority to find out whether it constitutes capital gain or business income. Thus Commissioner had no justification to invoke Section 263 - HC

Income Tax - Revision u/s 263 - CIT was not able to make up his mind and he has remanded the matter back to the Assessing Authority to find out whether it constitutes capital gain or business income. Thus Commissioner had no justification to invoke Section 263 - HC - TMI Updates - Highlights .....

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