Powers of CIT(A) u/s 251(1)(a) - CIT(A) deleted addition related ...
Case Laws Income Tax
March 22, 2019
Powers of CIT(A) u/s 251(1)(a) - CIT(A) deleted addition related to share capital but hold that share premium is taxable u/s 56(2)(viib) - AO in the assessment order has neither discussed this issue nor made any addition u/s 56(2)(viib) - Addition beyond power of CIT(A)
View Source