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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - the assessment order passed by AO granting ...

Income Tax

January 15, 2024

Revision u/s 263 - the assessment order passed by AO granting benefit of Article 13 to the assessee on shares acquired prior to 1st April 2017, is after making due enquires and further same is also made in accordance with the press release of Central Board of Direct Taxes , hence, cannot be considered to be erroneous insofar as it is prejudicial to the interest of the Revenue - AT

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