Power of CIT u/s 264 - Revision in favor of assessee - Power ...
CIT Can Revise Decisions to Correct Taxpayer Errors in Exemption Claims u/s 264 of Income Tax Act.
January 11, 2014
Case Laws Income Tax HC
Power of CIT u/s 264 - Revision in favor of assessee - Power under Section 264 of the Act, is wide enough, to include rectification of a “bonafide” error committed by an assessee, while claiming exemptions, under the Act - HC
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