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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - adherence to time limit prescribed by the ...

Income Tax

August 16, 2017

Revision u/s 263 - adherence to time limit prescribed by the provisions - limitation period - the issue was under revision was not part of assessment u/s 143(3) which was within 2 years - Revision order is not valid - set aside.

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