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Income Tax - Highlights / Catch Notes

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Revision u/s 263 by CIT - lack of enquiry - the matter relating ...

Income Tax

December 17, 2022

Revision u/s 263 by CIT - lack of enquiry - the matter relating to wages/labour expenses which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings u/s. 263 for the first time. - AT

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