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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Revision u/s 263 - It is evident from the above that the ...

Income Tax

July 16, 2020

Revision u/s 263 - It is evident from the above that the Commissioner is not empowered to exercise his jurisdiction on an issue which is subject matter of appeal before the CIT(A).

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  5. Tribunal has no jurisdiction to entertain a baggage matter for which the appellant may choose to exercise its right of revision before the Revisionary Authority - AT

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