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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Withdrawal of exemption granted u/s 10(23C)(vi) - where the ld. ...

Case Laws     Income Tax

January 13, 2020

Withdrawal of exemption granted u/s 10(23C)(vi) - where the ld. CIT(E) has delegated his powers to any other authority to issue show cause notice and it is based on the satisfaction of that other authority and not of ld. CIT(E), it won’t satisfy the mandatory condition - But, in this case, condition of satisfaction of CIT(E) satisfied.

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