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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Revision u/s 263 - the disallowances under sections 14A and ...


CIT (Appeals) Already Addressed Disallowances u/ss 14A and 36(1)(iii); Section 263 Revision Not Applicable.

May 23, 2016

Case Laws     Income Tax     AT

Revision u/s 263 - the disallowances under sections 14A and 36(1)(iii) of the Act were the "matters" before the CIT (Appeals) - the same does not come under the jurisdiction of the CIT u/s 263 - AT

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