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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Revision u/s 263 - Scope of the notice issued - the Explanation ...

Case Laws     Income Tax

February 25, 2023

Revision u/s 263 - Scope of the notice issued - the Explanation did not expand the scope of section but only explained the scope of section, and therefore, once the specific section has been invoked, it is not necessary to mention any specific Explanation thereto which has been invoked. - AT

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