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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Recording of wrong facts & reasoning by Tribunal - Tribunal did ...

Income Tax

April 24, 2019

Recording of wrong facts & reasoning by Tribunal - Tribunal did not correctly appreciate as to what AO and CIT (A) held and what was their reasoning which led to their respective conclusion - Tribunal being the last Court of appeal on facts, its finding on the question of fact is of significance - case remanded to tribunal

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