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Income Tax - Highlights / Catch Notes

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Bright Line Test - Whether ITAT has erred in relying upon the ...

Case Laws     Income Tax

September 5, 2022

Bright Line Test - Whether ITAT has erred in relying upon the judgment of this Court in Sony Ericsson Mobile Communication [2015 (3) TMI 580 - DELHI HIGH COURT] as the Department has not accepted the decision passed in Sony Ericsson (supra) and has preferred an appeal against the said decision before the Supreme Court - Held No - Revenue appeal dismissed - HC

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