Once the Tribunal has taken the date of the transaction of TDR ...

Tribunal Rules Transaction Date Key in TDR Case; Power of Attorney Timing Eliminates Substantial Legal Question for High Court.

May 7, 2014

Case Laws     Income Tax     HC

Once the Tribunal has taken the date of the transaction of TDR and arrived at a factual conclusion that the Power of Attorney in favour of the assessee may be irrevocable but it is subsequent in point of time that the Appeal does not raise any substantial question of law for consideration - HC

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