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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Revision u/s 263 - Lack of enquiry is a reason for taking up the ...


Section 263 Income Tax Act: Lack of Enquiry Justifies Case Revision, Inadequate Enquiry Does Not. Critical Distinction Explained.

March 16, 2018

Case Laws     Income Tax     AT

Revision u/s 263 - Lack of enquiry is a reason for taking up the case for revision u/s 263 of the Act but the inadequate enquiry cannot be a reason for taking up the case for revision u/s 263 of the Act - AT

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