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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Appeal before ITAT - the term assessee aggrieved used in section ...


"Assessee Aggrieved" in Section 253(1) Defined: ITAT Dismisses Appeal Due to No Tax Liability on Assessee.

September 2, 2013

Case Laws     Income Tax     AT

Appeal before ITAT - the term assessee aggrieved used in section 253(1) being a person competent to file an appeal before the Tribunal is the person who is an aggrieved party liable to pay tax in terms of the order against which the appeal is to be preferred - there is no tax payable by the assessee in the present case - appeal dismissed - AT

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