Revision u/s 263 - Deduction u/s.80-IB(10) to land owners - in ...
Case Laws Income Tax
May 3, 2019
Revision u/s 263 - Deduction u/s.80-IB(10) to land owners - in response to SCN by CIT assessee placed tribunal decision where deduction u/s.80-IB(10) allowed to land owners - revision as done by the CIT u/s.263 is based exclusively on change of opinion, which is not permissible
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