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Income Tax - Highlights / Catch Notes

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Transfer of case u/s 127 - non existence of agreement between ...

Income Tax

December 25, 2017

Transfer of case u/s 127 - non existence of agreement between two jurisdictional Commissioners - Apart from the failure to mention the same in the show cause notice, the only stand of the revenue is that there is an agreement by implication - the first respondent had no jurisdiction to pass the order of transfer. - HC

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