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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Transfer of cases - the authority has not acted in the spirit in ...

Case Laws     Income Tax

August 5, 2016

Transfer of cases - the authority has not acted in the spirit in which it has to act while dealing with an issue of transfer. By merely reproducing and taking out the words from the statutory provisions, the order cannot be said to be passed upon application of mind - order of transfer quashed - HC

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