2011 (8) TMI 1311

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..... tion 263 of the Income Tax Act, 1961 is the question raised in this appeal. 2. The dispute in the present case relates to the valuation of toiletries. The CIT by invoking its jurisdiction under section 263 of the Income Tax Act had set aside the Assessment Order with a direction to the Assessing Officer to tax the value of 1737.45 MT of goods less than 5% on account of brokerage. 3. The ITAT .....

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