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CIT While Exercising Power U/S. 263 Income Tax Act Must Record A Specific Finding That It’s A Case...
The Calcutta High Court said that the Commissioner of Income Tax (CIT) while exercising power under Section 263 of the Income Tax Act, 1961 (ITA),...
Section 263 Of Income Tax Act - Date Of Receipt Of Order Is Irrelevant For The Purpose Of...
A two-judge Bench of Justice MR Shah and Justice AS Bopanna has held that the receipt of order passed under Section 263 by the Assessee has no...
