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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - Provisions u/s 263 of the Act becomes ...

Income Tax

Revision u/s 263 - Provisions u/s 263 of the Act becomes redundant, if it is not invoked in such type of cases like the present one where the assessee pleads before the Pr. CIT that there were certain inadvertent clerical error of purchase and sale including quantitative details.

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