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Income Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

The CIT(Appeals) cannot travel beyond the subject matter of the ...

Income Tax

April 9, 2020

The CIT(Appeals) cannot travel beyond the subject matter of the appeal, which was as to whether fee u/s. 234E of the Act can be levied or not; and not the question, whether the return of TDS filed by the assessee is non est in law. - AT

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