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Income Tax - Highlights / Catch Notes

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Jurisdiction of ITAT - No new plea can be raised by invoking ...

Income Tax

February 25, 2016

Jurisdiction of ITAT - No new plea can be raised by invoking the jurisdiction of the Tribunal u/s 254(2) of the IT Act, 1961. The Tribunal is bound to adjudicate only on the grounds which are specifically raised and urged by the assessee to which specific attention of the Tribunal was drawn. - AT

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