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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Issues which were neither the subject matter of AO’s order ...

Case Laws     Income Tax

September 14, 2012

Issues which were neither the subject matter of AO’s order u/s.143(3) nor the subject matter of the appeal before the CIT(A) - CIT in exercise of his powers u/s.263 cannot compel the AO to consider those aspects. - AT

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