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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Scope of the term 'thereon' - Jurisdiction of the Tribunal - ...


Tribunal's Jurisdiction: Rule 27 and Section 253(4) Ensure Clear Boundaries in Income Tax Cases.

August 17, 2012

Case Laws     Income Tax     AT

Scope of the term 'thereon' - Jurisdiction of the Tribunal - favorable decision - adverse findings - provisions of Rule 27 and the provisions of Sec. 253(4) do not over-lap each other; rather operate in two different situations. - AT

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