Doctrine of Merger - Revision order passed by CIT u/s 263 - ...

Doctrine of Merger Misapplied: CIT(A) Wrongly Dismissed Appeal u/s 263 in Income Tax Deduction Case.

June 12, 2018

Case Laws Income Tax AT

Doctrine of Merger - Revision order passed by CIT u/s 263 - CIT(A) dismissed the appeal - CIT as set-aside the reassessment order on the limited issue of examination of deduction u/s 80IA/80IB - CIT(A) should not have dismissed the appeal holding the same to be infructuous.

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Doctrine of Merger - Revision order passed by CIT u/s 263 - ...

Doctrine of Merger Misapplied: CIT(A) Wrongly Dismissed Appeal u/s 263 in Income Tax Deduction Case.

June 12, 2018

Case Laws Income Tax AT

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