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Income Tax - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Revision u/s 263 - the Ld. AR has been fair enough to concede ...


PCIT justified in setting aside assessment as AO failed to refer to TPO u/s 263 for AY 2017-18.

October 14, 2022

Case Laws     Income Tax     AT

Revision u/s 263 - the Ld. AR has been fair enough to concede that the AO was mandatorily required to refer the same to the TPO and, therefore, we hold that the Ld. PCIT was justified in setting aside the assessment on the issue of non-reference to the TPO in Assessment Year 2017-18. - AT

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