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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Jurisdiction of ITAT - No new plea can be raised by invoking ...

Case Laws     Income Tax

February 25, 2016

Jurisdiction of ITAT - No new plea can be raised by invoking the jurisdiction of the Tribunal u/s 254(2) of the IT Act, 1961. The Tribunal is bound to adjudicate only on the grounds which are specifically raised and urged by the assessee to which specific attention of the Tribunal was drawn. - AT

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