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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Revision u/s 263 - What could not have been done in the order ...


Section 263 Order Can't Be Rectified u/s 154 If Action Wasn't Possible When Original Order Passed.

September 3, 2012

Case Laws     Income Tax     AT

Revision u/s 263 - What could not have been done in the order u/s 263 as on the date when it was passed cannot be done by exercise of powers of rectification u/s 154 - AT

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