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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Since the Commissioner of Income-tax (Appeals) has no ...

Income Tax

August 18, 2015

Since the Commissioner of Income-tax (Appeals) has no jurisdiction to decide the issue which is not before the lower authorities at any stage originally, he could have rectified his order on the application filed by the assessee. - AT

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